lexiara

art_2__para_1__continuation

Council Directive 1999/81/EC of 29 July 1999 amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco · European Union

In cases where excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

· All articles ·

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