preamble_10
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes · European Union
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;
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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.