Council Directive 2008/118/ECShow full title

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

Article 45U.K.

1.By 1 April 2013, the Commission shall submit to the European Parliament and the Council a report on the implementation of the computerised system and, in particular, on the obligations referred to in Article 21(6) and on the procedures applicable should the system be unavailable.

2.By 1 April 2015, the Commission shall submit to the European Parliament and the Council a report on the implementation of this Directive.

3.The reports set out in paragraphs 1 and 2 shall be based in particular on the information provided by the Member States.