44It is true, as pointed out by the Commission of the European Communities, that Article 20 of Directive 92/12 determines the Member State which has the exclusive right to collect excise duties where an irregularity or offence has been committed in the course of a movement, such as an irregular departure from a suspension arrangement.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.