(c)
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) · European Union
a VAT proportional to the retail selling price.
← art_9__para_2__point_b__text_1 · All articles · art_9__para_2__point_c__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.