FR: régime d'entrep?t pour la perception de la taxe [WPG-1614]; régime de l'entrep?t fiscal [WPG-1614]
DE: Steuerlagersystem als Grundlage der Steuererhebung [WPG-1614]
Even prior to 1992, the Member States all raised their excise duties through national warehousing systems of taxation. Warehousing systems involve the manufacture and holding of excisable goods under suspension of the duty in approved premises. Duty is paid on removal of the goods from the warehousing system , which generally occurs on distribution from the wholesale to the retail level.
