-
Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages · European Union
the reduced rate shall not be set more than 40 % below the standard national rate of excise duty,
← 3. · All articles · - →
Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.