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Council Directive 92/83/EECShow full title

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

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  1. Introductory Text

  2. SECTION I BEER

    1. Scope

      1. Article 1.(1) Member States shall apply an excise duty to beer...

      2. Article 2.For the purposes of this Directive, the term ‘beer’ covers...

    2. Establishment of the duty

      1. Article 3.(1) The excise duty levied by Member States on beer...

      2. Article 4.(1) Member States may apply reduced rates of duty, which...

      3. Article 5.(1) Member States may apply reduced rates, which may fall...

      4. Article 6.Subject to such conditions as they shall lay down to...

  3. SECTION II WINE

    1. Scope

      1. Article 7.(1) Member States shall apply an excise duty to wine...

      2. Article 8.For the purposes of this Directive: The term ‘still wine’...

    2. Establishment of the duty

      1. Article 9.(1) The excise duty levied by Member States on wine...

      2. Article 10.Subject to such conditions as they shall lay down to...

  4. SECTION III FERMENTED BEVERAGES OTHER THAN WINE AND BEER

    1. Scope

      1. Article 11.(1) Member States shall appaly an excise duty to fermented...

      2. Article 12.For the purposes of this Directive and without prejudice to...

    2. Establishment of the duty

      1. Article 13.(1) The exercise duty levied by Member States on other...

      2. Article 14.Subjet to such conditions as they shall lay down to...

      3. Article 15.For the application of Directive 92/84/EEC and Directive 92/12/EEC, references...

  5. SECTION IV INTERMEDIATE PRODUCTS

    1. Scope

      1. Article 16.(1) Member States shall apply an excise duty to intermediate...

      2. Article 17.(1) For the purposes of this Directive the term ‘intermediate...

    2. Establishment of the duty

      1. Article 18.(1) The excise duty levied by Member States on intermediate...

  6. SECTION V ETHYL ALCOHOL

    1. Scope

      1. Article 19.(1) Member States shall apply an excise duty to ethyl...

      2. Article 20.For the purposes of this Directive the term ‘ethyl alcohol’...

    2. Establishment of the duty

      1. Article 21.The excise duty on ethyl alcohol shall be fixed per...

      2. Article 22.(1) Member States may apply reduced rates of excise duty...

      3. Article 23.The following Member States may apply a reduced rate, which...

  7. SECTION VI MISCELLANEOUS

    1. Article 24.(1) Member States need not require that products covered by...

    2. Article 25.Member States may refund the excise duty on alcoholic drinks...

    3. Article 26.References in this Directive to CN codes shall be to...

  8. SECTION VII EXEMPTIONS

    1. Article 27.(1) Member States shall exempt the products covered by this...

    2. Article 28.The United Kingdom may continue to apply the exemptions which...

  9. SECTION VIII FINAL PROVISIONS

    1. Article 29.(1) Member States shall bring into force the laws, regulations...

    2. Article 30.This Directive is addressed to the Member States.

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