Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
Modified by
  • NB:This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999 should be understood as references to the euro - Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Council Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).NB:, 31997R1103, June 19, 1997
  • 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 92/80/EECof 19 October 1992on the approximation of taxes on manufactured tobacco other than 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. 8.,Having regard to the opinion of the European ParliamentOJ No C 94, 13. 1. 1992, p. 38.,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 in Title I general provisions on excise duty which are applicable to all manufactured tobacco; whereas, under Title II, special provisions have already been adopted for cigarettes; whereas special provisions have yet to be adopted for other types of manufactured tobacco;Whereas Directive 79/32/EECOJ No L 10, 16. 1. 1979, p. 8. laid down the definitions relating to the various groups of manufactured tobacco;Whereas, in order to establish the internal market on 1 January 1993, it is necessary to establish minimum excise duties for manufactured tobacco other than cigarettes;Whereas a harmonized incidence of tax should be established for all products belonging to the same group of manufactured tobacco;Whereas the setting of an overall minimum excise duty expressed as a percentage, as an amount per kilogram or for a given number of items is the most appropriate for achieving the internal market;Whereas the Italian Republic and the Kingdom of Spain should be granted until 31 December 1998 the possibility of a lower rate of tax on cigars and cigarillos in respect of rolls of tobacco consisting entirely of natural tobacco which are not cigarettes;Whereas a procedure should be introduced to enable the rates or amounts laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors;Whereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency,HAS ADOPTED THIS DIRECTIVE:
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