art_8__para_3__point_b__text_1
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) · European Union
the ad valorem excise duty and the value added tax (VAT) levied on the weighted average retail selling price.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.