Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils
Basic information
Dates Date of document:
  • October 19, 1992
Date of publication:
  • October 31, 1992
Date of effect:
  • November 9, 1992
    • Entry into force - Date notif.
Date of transposition:
  • December 31, 1992
    • See Art 10
Date of end of validity:
Modified by
Modified by:
Repealed by:
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
  • Taxation
  • Approximation of laws
  • Excise duties
  • Internal market - Principles
  • Excise duty
  • Tax harmonisation
  • Mineral oil