http://www.legislation.gov.uk/eudr/2008/118/article/50Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECCouncil Directive 2008/118/ECCouncil Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02008L0118-20200101texttext/xmlen2020-01-01CHAPTER VIIITRANSITIONAL AND FINAL PROVISIONSArticle 50This Directive is addressed to the Member States.