{
  "url": "https://openlegislation.uk/eu-directive-2020-262/article-41",
  "json_url": "https://openlegislation.uk/eu-directive-2020-262/article-41.json",
  "legislation": "eudr/2020/262",
  "legislation_title": "Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2020-262",
  "path": "article/41",
  "kind": "article",
  "number": "41",
  "heading": "Derogation from the obligation to use the computerised system — simplified procedures in two or more Member States",
  "text": "By agreement and under conditions fixed by all the Member States concerned, simplified procedures may be established for movements of excise goods under this Section which occur between the territories of two or more Member States.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2020/262/article/41",
    "retrieved_at": "2026-11-01T15:21:23.724471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}