41However, the Excise Directive does not contain any provisions relating to the disappearance of such stamps. That directive must, therefore, be regarded as leaving it to the Member States to determine the consequences of such a disappearance. That directive cannot, therefore, be interpreted as meaning that it precludes the Member States from laying down national rules which, in a case where tax stamps go missing, place the financial responsibility for the loss of those stamps on the purchaser.
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