Council Directive 92/84/EECShow full title

Council Directive 92/84/EEC

of 19 October 1992

on the approximation of the rates of excise duty on alcohol and alcoholic beverages

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty instituting the European Economic Community, and in particular Article 99 thereof,

Having regard to the proposal from the Commission(1),

Having regard to the opinion of the European Parliament(2),

Having regard to the opinion of the Economic and Social Committee(3),

Whereas Directive 92/12/EEC(4) lays down provisions on the general arrangements for products subject to excise duties;

Whereas Directive 92/83/EEC(5) lays down provisions relating to the harmonization of the structures of excise duties on alcohol and alcoholic beverages;

Whereas Member States should apply minimum rates of excise duty on these products by 1 January 1993 if the internal market is to be achieved by that date;

Whereas the most appropriate basis for levying duty on ethyl alcohol is the volume of pure alcohol;

Whereas the most appropriate basis for levying duty on wine and intermediate products is the volume on the finished product;

Whereas the consumption pattern of sparkling wine differs from that of still wine; whereas, therefore, Member States may be allowed to charge differing rates of duty on the two products;

Whereas the methods of taxing beer within the Member States vary, and it is possible to permit this variation to continue, in particular by laying down a minimum rate expressed as a charge related both to the original gravity and to the alcoholic content of the product;

Whereas it is possible to permit certain Member States to apply reduced rates to products consumed within particular regions of their national territory;

Whereas it is necessary for the rates laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors;

Whereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency,

HAS ADOPTED THIS DIRECTIVE:

(1)

OJ No C 12, 18. 1. 1990, p. 12.

(2)

OJ No C 94, 13. 4. 1992, p. 46.

(3)

OJ No C 225, 10. 9. 1991, p. 54.

(4)

OJ No L 76, 23. 3. 1992, p. 1.

(5)

See page 21 of this Official Journal.