Council Directive 1999/81/EC of 29 July 1999 amending 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
Basic information
Dates Date of document:
  • July 29, 1999
Date of publication:
  • August 11, 1999
Date of effect:
  • January 1, 1999
    • Application - See Art 5.2
  • August 11, 1999
    • Entry into force - Date pub. See Art 5.1
Date of transposition:
  • January 1, 1999
    • See Art 4.1
Date of end of validity:
Modified by
Repealed by:
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Amsterdam consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty
EuroVoc Vocabulary
  • Tobacco
  • Taxation
  • Approximation of laws
  • Excise duties
  • Internal market - Principles
  • Tobacco
  • Tax harmonisation
  • Tobacco industry
  • Excise duty