Article 13

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. The amount of the specific excise duty levied on cigarettes shall be established for the first time by reference to cigarettes in the most popular price category according to the data available on 1 January 1973. 2. Without prejudice to the solution to be finally adopted regarding the ratio between the specific component and the proportional component, the amount referred to in paragraph 1 may not be lower than 5 % or higher than 75 % of the aggregate amount of the proportional excise duty and the specific excise duty levied on these cigarettes. 3. If the excise duty on the price category referred to in paragraph 1 is amended after 1 January 1973, the amount of the specific excise duty shall be established by reference to the new tax burden on the cigarettes referred to in paragraph 1.

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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.