Article 5

Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages · European Union

As from 1 January 1993, the minimum rate of excise duty on wine shall be fixed: for still wine at ECU 0, and for sparkling wine at ECU 0 per hectolitre of product.

← art_4__text_1 · All articles · art_5__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.