1.
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
Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the breweries concerned, to beer brewed by independent small breweries within the following limits: the reduced rates shall not be applied to undertakings producing more than 200 000 hl of beer per year, the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % below the standard national rate of excise duty.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.