Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
Modified by
Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 12003T/ACT, September 23, 2003
Treatybetweenthe Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain And Northern Ireland(member states of the European Union)andthe Republic of Bulgaria And Romania,Concerning the Accession of the Republic of Bulgaria And Romania To the European Union, 12005S, June 21, 2005
Council Directive (EU) 2020/1151of 29 July 2020amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, 32020L1151, August 5, 2020
Council Directive 92/83/EECof 19 October 1992on the harmonization of the structures of excise duties on alcohol and alcoholic beveragesSECTION IBEERScopeArticle 11.Member States shall apply an excise duty to beer in accordance with this Directive.2.Member States shall fix their rates in accordance with Directive 92/84/EEC.Article 2For the purposes of this Directive, the term "beer" covers any product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol.Establishment of the dutyArticle 31.The excise duty levied by Member States on beer shall be fixed by reference either:to the number of hectolitre/degrees Plato,orto the number of hectolitre/degrees of actual alcoholic strength by volumeof finished product.All the ingredients of the beer, including those added after the completion of fermentation, shall be taken into account for the purposes of measuring the degree Plato.By way of derogation from the second subparagraph, Member States that, on 29 July 2020, do not take ingredients of the beer that have been added after fermentation into account for the purposes of measuring the degree Plato, may continue to do so until 31 December 2030.2.In assessing the charge to duty on beer in accordance with the requirements of Directive 92/84/EEC, Member States may ignore fractions of a degree Plato or degree of actual alcoholic strength by volume.In addition, Member States which levy the duty by reference to the number of hectolitre/degrees Plato may divide beer into categories consisting of no more than four degrees Plato per category and charge the same rate of duty per hectolitre on all beers falling within each category. Such rates shall invariably equal or exceed the minimum rate laid down in Article 6 of Directive 92/84/EEC, hereinafter referred to as the minimum rate.Article 41.Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the breweries concerned, to beer brewed by independent small breweries within the following limits:the reduced rates shall not be applied to undertakings producing more than 200000 hl of beer per year,the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % below the standard national rate of excise duty.2.For the purposes of the reduced rates the term "independent small brewery" shall mean a brewery which is legally and economically independent of any other brewery, which uses premises situated physically apart from those of any other brewery and does not operate under licence. However, where two or more small breweries cooperate, and their combined annual production does not exceed 200000 hl, those breweries may be treated as a single independent small brewery.3.Member States shall ensure that any reduced rates they may introduce apply equally to beer delivered into their territory from independent small breweries situated in other Member States. In particular they shall ensure that no individual delivery from another Member States ever bears more duty than its exact national equivalent.Article 51.Member States may apply reduced rates, which may fall below the minimum rate, for beer with an actual alcoholic strength by volume not exceeding 3,5 % vol.2.Member States may confine the application of this Article to products containing a mixture of beer with non-alcoholic drinks falling within CN code 2206.Article 6Subject to such conditions as they shall lay down to ensure the straigthforward application of the exemption, Member States may exempt from excise duty beer produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved.