Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates 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 11, 1992
    • Entry into force - Date notif.
  • January 1, 1993
    • Application - See Art 1
Date of transposition:
  • December 31, 1992
    • See Art 12
Date of end of validity:
Modified by
Modified by:
Derogated in:
  • 2001/224/EC: Council Decision of 12 March 2001 concerning reduced rates of excise duty and exemptions from such duty on certain mineral oils when used for specific purposes
Repealed by: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
  • Tax harmonisation
  • Excise duty
  • Taxation
  • Approximation of laws
  • Excise duties
  • Petrol
  • Diesel fuel
  • Fuel oil
  • Hydrocarbon
  • Internal market - Principles