Attuazione della direttiva 2008/118/CE relativa al regime generale delle accise e che abroga la direttiva 91/12/CEE.

This legislative decree implements EU Directive 2008/118/EC into Italian law. The directive establishes a common framework for the taxation of energy products and alcohol through excise duties, ensuring fair competition and preventing tax evasion within the EU single market. The measure affects businesses involved in the production, trade, and distribution of alcohol and energy products in Italy. It standardizes how these goods are taxed and monitored to align national fiscal rules with European standards.