the Commission decided to send reasoned opinions to Belgium (INFR(2022)0013) and Luxemburg (INFR(2022)0121), for failing to notify the measures for the transposition into national law of Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast). This Directive, which repeals and replaces Directive 2008/118/EC, sets out common provisions applicable to all products subject to excise duties. It lays down a series of new rules, which will be applicable from 13 February 2023. Member States were required to transpose this Directive by 31 December 2021. In January 2022, the Commission sent letters of formal notice to sixteen Member States, including Belgium and Luxemburg, on the matter. To date, Belgium and Luxemburg notified no transposition measures to the Commission. These Member States have now two months to comply with the transposition obligation and notify the Commission. Otherwise, the Commission may decide to refer the cases to the Court of Justice of the European Union.
Source ec.europa.eu
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