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Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 article 27 CELEX: 02012R0389-20230213 Minimum amount
1. A request for assistance may be subject to a minimum threshold based upon the excise duty that is potentially due. 2. The Commission may adopt implementing acts to specify the threshold referred to in paragraph 1 of this Article.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2). |