In Article 12(1) of Directive 2008/118/EC, the following point is inserted:
‘(ba)
by the armed forces of any Member State other than the Member State within which the excise duty is chargeable, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of Council Directive (EU) 2019/2235 (LawPlayer, data as of 2026-07-04)
