1.
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes · European Union
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.
← Article 3 · All articles · 2. →
Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.