Konklusionerne af 17. december fastsætter hovedreglerne for omsætning af og kontrol med punktafgiftspligtige varer, som er genstand for samhandel mellem erhvervsdrivende inden for EF.
(ii) the conclusions of 17 December lay down the main rules for the movement and control of products subject to excise duty which are the subject of intraCommunity transactions between professional operators.