Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
Modified by
  • Council Directive 1999/81/ECof 29 July 1999amending 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, 31999L0081, August 11, 1999
  • Council Directive 2002/10/ECof 12 February 2002amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco, 32002L0010, February 16, 2002
  • Council Directive 2003/117/ECof 5 December 2003amending 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, 32003L0117, December 20, 2003
  • Council Directive 2010/12/EUof 16 February 2010amending 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, 32010L0012, February 27, 2010
  • Council Directive 2011/64/EUof 21 June 2011on the structure and rates of excise duty applied to manufactured tobacco(codification), 32011L0064, July 5, 2011
Council Directive 92/79/EECof 19 October 1992on the approximation of taxes on cigarettes THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,Having regard to the proposal from the CommissionOJ No C 12, 18.1.1990, p. 4.,Having regard to the opinion of the European ParliamentOJ No C 94, 13.4.1992, p. 35.,Having regard to the opinion of the Economic and Social CommitteeOJ No C 225, 10.9.1990, p. 56.,Whereas Directive 72/464/EECOJ No L 303, 31.12.1972, p. 1. Last amended by Directive 92/78/EEC, (see page 5 of this Official Journal). lays down general provisions concerning excise duties on manufactured tobacco and special provisions concerning the structure of excise duties applicable to cigarettes;Whereas Directive 79/32/EECOJ No L 10, 16.1.1979, p. 8. laid down the definitions of the various groups of manufactured tobacco;Whereas for the completion on 1 January 1993 of an internal market without frontiers it is necessary to establish an overall minimum excise duty for cigarettes;Whereas it is necessary for the Kingdom of Spain to have a transitional period of two years in order to attain that overall minimum excise duty;Whereas the Portuguese Republic should be granted the possibility of a reduced rate for cigarettes made by small-scale producers and consumed in the most remote regions of the Azores and Madeira;Whereas a procedure should be introduced so that, as regards the overall incidence and the structure of excise duties on cigarettes, it will be possible every two years to make the adjustments necessary to take account of the proper functioning of the internal market and the wider objectives of the Treaty,HAS ADOPTED THIS DIRECTIVE:
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