44That interpretation is without prejudice to the possibility, where provided for by national law, of the principal, having become jointly and severally liable for the excise duty, to bring an action for a contribution or indemnity against the agent who has been found guilty of an offence arising out of the facts at issue.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.