Amendment to Directive (EU) 2020/262
Article 2
Article 13 of Directive (EU) 2020/262 is amended as follows: (1) the following paragraph is inserted: ‘1a. The exemption provided for in paragraph 1 shall also apply to excise goods supplied by tax-free shops situated in the French terminal of the Channel Tunnel in Coquelles to passengers holding transport documents which are valid for a journey to the United Kingdom through the Channel Fixed Link.’; (2) paragraph 3 is replaced by the following: ‘3. Member States shall take the measures necessary to ensure that the exemptions provided for in paragraphs 1, 1a and 2 are applied in such a way as to prevent any possible evasion, avoidance or abuse.’.