61Since Article 9, first paragraph, of Directive 2008/118 refers to the national law in force on the date on which the excise duties fall due, in order to determine the conditions of chargeability and the rate of excise duty, such as a right recognised to the Member States necessarily implies that they have the possibility to adopt measures such as that laid down in Article 27(a) of Decree No 1295/2007.
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