Germany published the Eighth Excise Tax Amendment Law in the Official Gazette on 28 October 2022. The measures of the law mainly concern the adaption of German law with EU law on excise tax, including Council Directive (EU) 2020/262 on the general arrangements for excise duty (recast) and Council Directive (EU) 2020/1151 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.
The law also contains certain other measures, inclu…