Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
- No longer in force
- CELEX number: 31992L0079
- Official Journal: JOL_1992_316_R_0008_023
- Form: Directive
- Procedure number: --
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - October 19, 1992
- October 31, 1992
- November 10, 1992
- Entry into force - Date notif.
- December 31, 1992
- See Art 5
- December 31, 2010
- Repealed by 32011L0064
Modified by
Corrected by:
- January 27, 1995 - 31992L0079R(01)
Modified by:
- Council Directive 2010/12/EU of 16 February 2010 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco and Directive 2008/118/EC - detail
- Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community - ANNEX V List referred to in Article 18 of the Act of Accession: transitional measures - 8. TAXATION - detail
- Council Directive 2002/10/EC of 12 February 2002 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco - detail
- Council Directive 1999/81/EC of 29 July 1999 amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco - detail
- Council Directive 2003/117/EC of 5 December 2003 amending Directives 92/79/EEC and 92/80/EEC, in order to authorise the French Republic to prolong the application of lower rates of excise duty to tobacco products released for consumption in Corsica - detail
Derogated in:
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Modifies
Affected by case
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
- Spain
- Azores
- Tobacco
- Tobacco industry
- Madeira
- Excise duties
- Approximation of laws
- Taxation
- Portugal
- Raw tobacco
- Excise duty