preamble_9

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

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;

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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.