CHAPTER 6

FINAL PROVISIONS
Article 18
1
The Commission shall publish once a year the value of the euro in national currencies to be applied to the amounts of the overall excise duty.
The exchange rates to be applied shall be those obtained on the first working day of October and published in the Official Journal of the European Union and shall apply from 1 January of the following calendar year.
2
Member States may maintain the amounts of the excise duties in force at the time of the annual adjustment provided for in paragraph 1 if the conversion of the amounts of the excise duties expressed in euro would result in an increase of less than 5 % or less than EUR 5, whichever is the lower amount, in the excise duty expressed in national currency.
Article 19
1
Every four years, the Commission shall submit to the Council a report and, where appropriate, a proposal concerning the rates and the structure of excise duty laid down in this Directive.
The report by the Commission shall take into account the proper functioning of the internal market, the real value of the rates of excise duty and the wider objectives of the Treaty.
2
The report referred to in paragraph 1 shall be based in particular on the information provided by the Member States.
3
The Commission shall, in accordance with the procedure referred to in Article 43 of Council Directive 2008/118/EC , determine a list of statistical data needed for the report, excluding data relating to individual natural persons or legal entities. Apart from data readily available to Member States, the list shall only contain data the collection and assembly of which does not involve a disproportionate administrative burden on the part of the Member States.
4
The Commission shall not publish or otherwise divulge data where it would lead to the disclosure of a commercial, industrial or professional secret.
Article 20
Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Article 21
Directives 92/79/EEC, 92/80/EEC and 95/59/EC, as amended by the Directives listed in Annex I, Part A, are repealed, without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law and application of the Directives set out in Annex I, Part B.
References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table set out in Annex II.
Article 22
This Directive shall enter into force on 1 January 2011.
Article 23
This Directive is addressed to the Member States.
OJ L 9, 14.1.2009, p. 12.