# Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, Section 1: Time and place of chargeability

Extent: E+W+S+N.I.



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Source: https://www.legislation.gov.uk/eudr/2008/118/chapter/II/section/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-118/chapter-II/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.