| Directive 1999/5/CE | Présente directive
| Article 1er | Article 1er
| Article 2 | Article 2
| Article 3, paragraphes 1 et 2 | Article 3, paragraphes 1 et 2
| Article 3, paragraphe 3, et article 15 bis | Article 3, paragraphe 3, à l'exception de l'article 3, paragraphe 3, point i), et article 44
| Article 4, paragraphe 1, et articles 13 à 15 | Articles 8 et 45
| Article 4, paragraphe 2 | —
| Article 5, paragraphe 1 | Article 16
| Article 5, paragraphes 2 et 3 | —
| Article 6, paragraphe 1 | Article 6
| Article 6, paragraphe 2 | —
| Article 6, paragraphe 3 | Article 10, paragraphes 8, 9 et 10
| Article 6, paragraphe 4 | —
| Article 7, paragraphes 1 et 2 | Article 7
| Article 7, paragraphes 3, 4 et 5 | —
| Article 8, paragraphes 1 et 2 | Article 9
| Article 8, paragraphe 3 | —
| Article 9 | Articles 39 à 43
| Article 10 | Article 17
| Article 11 | Articles 22 à 38
| Article 12 | Articles 19 et 20 et article 10, paragraphes 6 et 7
| Article 16 | —
| Article 17 | Article 47
| Article 18 | Article 48
| Article 19 | Article 49
| Article 20 | Article 50
| Article 21 | Article 51
| Article 22 | Article 52
| Annexe I | Annexe I
| Annexe II | Annexe II
| Annexe III | —
| Annexe IV | Annexe III
| Annexe V | Annexe IV
| Annexe VI | Article 26
| Annexe VII, paragraphes 1 à 4 | Articles 19 et 20
| Annexe VII, paragraphe 5 | Article 10, paragraphe 10