This page contains a limited version of this dossier in the EU Monitor.
official titleCouncil Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
|Number legal act||Directive 1992/79|
|CELEX number i||31992L0079|
|Publication in Official Journal||31-10-1992; OJ L 316, 31.10.1992,Special edition in Polish: Chapter 03 Volume 013,Special edition in Latvian: Chapter 03 Volume 013,Special edition in Bulgarian: Chapter 03 Volume 011,Special edition in Czech: Chapter 03 Volume 013,Special edition in Romanian: Chapter 03 Volume 011,Special edition in Estonian: Chapter 03 Volume 013,Special edition in Slovak: Chapter 03 Volume 013,Special edition in Lithuanian: Chapter 03 Volume 013,Special edition in Maltese: Chapter 03 Volume 013,Special edition in Hungarian: Chapter 03 Volume 013,Special edition in Swedish: Chapter 09 Volume 002,Special edition in Slovenian: Chapter 03 Volume 013,Special edition in Finnish: Chapter 09 Volume 002|
|Effect||10-11-1992; Entry into force Date notif.|
|End of validity||31-12-2010; Repealed by 32011L0064|
|Transposition||31-12-1992; See Art 5|
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
Official Journal L 316 , 31/10/1992 P. 0008 - 0009
Finnish special edition: Chapter 9 Volume 2 P. 0087
Swedish special edition: Chapter 9 Volume 2 P. 0087
COUNCIL DIRECTIVE 92/79/EEC of 19 October 1992 on the approximation of taxes on 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 Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas Directive 72/464/EEC (4) lays down general provisions concerning excise duties on manufactured tobacco and special provisions concerning the structure of excise duties applicable to cigarettes;
Whereas Directive 79/32/EEC (5) laid down the definitions of the various groups of manufactured tobacco;
Whereas for the completion on 1 January 1993 of an internal market without frontiers it is necessary to establish an overall minimum excise duty for cigarettes;
Whereas it is necessary for the Kingdom of Spain to have a transitional period of two years in order to attain that overall minimum excise duty;
Whereas the Portuguese Republic should be granted the possibility of a reduced rate for cigarettes made by small-scale producers and consumed in the most remote regions of the Azores and Madeira;
Whereas a procedure should be introduced so that, as regards the overall incidence and the structure of excise duties on cigarettes, it will be possible every two years to make the adjustments necessary to take account of the proper functioning of the internal market and the wider objectives of the Treaty,
HAS ADOPTED THIS DIRECTIVE:
1.Not later than 1 January 1993, Member States shall apply to cigarettes minimum consumption taxes in accordance with the rules provided for in this Directive.
2.Paragraph 1 shall apply to the taxes which, pursuant to Directive 72/464/EEC, are levied on cigarettes and which comprise:
(a) a specific excise duty per unit of the product;
(b) a proportional excise duty calculated on the basis of the maximum retail selling price;
(c) a VAT proportional to the retail selling price.
Not later than 1 January 1993, each Member State shall apply an overall minimum excise duty (specific duty plus ad valorem duty excluding VAT) the incidence of which shall be set at 57 % of the retail selling price (inclusive of all taxes) for cigarettes of the price category most in demand.
The overall minimum excise duty on cigarettes shall be determined on the basis of cigarettes of the price category most in demand according to data established as at 1 January of each year, beginning on 1 January 1993.
1.The Kingdom of Spain shall have a transitional period of two years, starting on 1 January 1993, to attain the overall minimum excise duty laid down in Article 2.
2.The Portuguese Republic may apply a reduced rate of up to 50 % less than that laid down in Article 2 to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale manufacturers each of whose annual production does not exceed 500 tonnes.
Every two years, and for the first time not later than 31 December 1994, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2, the provisions of Article 3 (2) and the structure of excise duties as defined in Article 10b of Directive 72/464/EEC and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the...
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing de geconsolideerde versie, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and finally the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals the newly added documents and subsequent meetings in which these are scheduled for discussion or vote. The latest state of affairs is conveniently presented in such a way that a single glance is sufficient to keep informed. By way of alerts through e-mail or digital newsletters users and their clients are kept in the loop 24/7.If you are interested in the EU Monitor, please contact us at email@example.com.