Article 12

Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco · European Union

1. Subject to Article 1 (3), the first stage of harmonization of the structures of the excise duty on manufactured tobacco shall cover a period of sixty months from 1 July 1973. 2. During the first stage of harmonization Articles 13 and 14 shall be applicable.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.