Article 9

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) · European Union

Member States shall apply to cigarettes minimum consumption taxes in accordance with the rules provided for in this Chapter. Paragraph 1 shall apply to the taxes which, pursuant to this Chapter, are levied on cigarettes and which comprise: a specific excise duty per unit of the product; an ad valorem excise duty calculated on the basis of the maximum retail selling price; a VAT proportional to the 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.