2.
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes · European Union
Paragraph 1 shall apply to the taxes which, pursuant to Directive 72/464/EEC, are levied on cigarettes and which comprise: a specific excise duty per unit of the product; a proportional excise duty calculated on the basis of the maximum retail selling price; a VAT proportional to the retail selling price.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.