Article 3

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

Directive 95/59/EC is hereby amended as follows: 1. in the second subparagraph of Article 4(1), the words "Until 31 December 1998" shall be replaced by "Up to and including 31 December 2001"; 2. Article 16 shall be amended as follows: the following paragraph shall be inserted: "2a. By way of derogation from paragraph 2, where a change in the retail selling price of cigarettes in the most popular price category occurs in a Member State, thereby bringing the specific component of the excise duty, expressed as a percentage of the total tax burden, below 5 % or above 55 % of the total tax burden, the Member State in question may refrain from adjusting the amount of the specific excise duty until not later than 1 January of the second year following that in which the change occurs."; in paragraph 3, the phrase "If the excise duty or the turnover tax levied" shall be replaced by "If the excise duty levied"; paragraph 5 shall be replaced by the following: "5. Member States may levy a minimum excise duty on cigarettes, provided that this does not have the effect of raising the total tax to more than 90 % of the total tax on the most popular price category of cigarettes."

← Article 4 · All articles · art_3__para →

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