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

(1) Council Directives 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes OJ L 316, 31.10.1992, p. 8. , 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes OJ L 316, 31.10.1992, p. 10. and 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco OJ L 291, 6.12.1995, p. 40. have been substantially amended several times See Annex I, Part A. . In the interests of clarity and rationality the said Directives should be codified by assembling them in a single act.

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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.