inden for rammerne af nationale bestemmelser boer punktafgiften i tilfaelde af overtraedelse eller uregelmaessighed i princippet inddrives af den medlemsstat, paa hvis omraade overtraedelsen eller uregelmaessigheden er begaaet, eller af den medlemsstat, hvor de er blevet konstateret, eller af afgangsmedlemsstaten i tilfaelde af, at varen ikke er frembudt i bestemmelsesmedlemsstaten;
Whereas in the context of national provisions, excise duty should, in the event of an offence or irregularity, be collected in principle by the Member State on whose territory the offence or irregularity has been committed, or by the Member State where the offence or irregularity was ascertained, or, in the event of non-presentation in the Member State of destination, by the Member State of departure;