art_14__para_1__text_2
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) · 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.
← art_14__para_1__point_c__text_1 · All articles · 2. →
Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.