COUNCIL DIRECTIVE 2011/64/EU
of 21 June 2011
on the structure and rates of excise duty applied to manufactured tobacco
(codification)
CHAPTER 1
SUBJECT MATTER
Article 1
CHAPTER 2
DEFINITIONS
Article 2
Article 3
Article 4
Article 5
Article 6
CHAPTER 3
PROVISIONS APPLICABLE TO CIGARETTES
Article 7
Article 8
Article 9
Article 10
Article 11
Article 12
CHAPTER 4
PROVISIONS APPLICABLE TO MANUFACTURED TOBACCO OTHER THAN CIGARETTES
Article 13
Article 14
CHAPTER 5
DETERMINATION OF THE MAXIMUM RETAIL SELLING PRICE OF MANUFACTURED TOBACCO, COLLECTION OF EXCISE DUTY, EXEMPTIONS AND REFUNDS
Article 15
Article 16
Article 17
CHAPTER 6
FINAL PROVISIONS
Article 18
Article 19
Article 20
Article 21
Article 22
Article 23
ANNEX I
PART A
Council Directive 92/79/EEC |
|
Council Directive 1999/81/EC |
only Article 1 |
Council Directive 2002/10/EC |
only Article 1 |
Council Directive 2003/117/EC |
only Article 1 |
Council Directive 2010/12/EU |
only Article 1 |
Council Directive 92/80/EEC |
|
Council Directive 1999/81/EC |
only Article 2 |
Council Directive 2002/10/EC |
only Article 2 |
Council Directive 2003/117/EC |
only Article 2 |
Council Directive 2010/12/EU |
only Article 2 |
Council Directive 95/59/EC |
|
Council Directive 1999/81/EC |
only Article 3 |
Council Directive 2002/10/EC |
only Article 3 |
Council Directive 2010/12/EU |
only Article 3 |
PART B
Directive |
Time-limit for transposition |
Date of application |
92/79/EEC |
31 December 1992 |
— |
92/80/EEC |
31 December 1992 |
— |
95/59/EC |
— |
— |
1999/81/EC |
1 January 1999 |
1 January 1999 |
2002/10/EC |
1 July 2002(1) |
— |
2003/117/EC |
1 January 2004 |
— |
2010/12/EU |
31 December 2010 |
1 January 2011 |
ANNEX II
Directive 92/79/EEC |
Directive 92/80/EEC |
Directive 95/59/EC |
This Directive |
— |
— |
Article 1(1) and (2) |
Article 1 |
— |
— |
Article 1(3) |
— |
— |
— |
Article 2(1), introductory phrase |
Article 2(1), introductory phrase |
— |
— |
Article 2(1)(a) and (b) |
Article 2(1)(a) and (b) |
— |
— |
Article 2(1)(c), first indent |
Article 2(1)(c)(i) |
— |
— |
Article 2(1)(c), second indent |
Article 2(1)(c)(ii) |
— |
— |
Article 2(1), final words |
— |
— |
— |
Article 2(2) |
— |
— |
— |
Article 7(2) |
Article 2(2) |
— |
— |
Article 2(3) |
Article 2(3) |
— |
— |
Article 4(1), first subparagraph |
Article 3(1) |
— |
— |
Article 4(1), second subparagraph |
— |
— |
— |
Article 4(2) |
Article 3(2) |
— |
— |
Article 3(1) |
Article 4(1) |
— |
— |
Article 3(2) |
Article 4(2) |
— |
— |
Article 7(1) |
Article 4(3) |
— |
— |
Article 5, introductory phrase |
Article 5(1), introductory phrase |
— |
— |
Article 5(1) |
Article 5(1)(a) |
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— |
Article 5(2) |
Article 5(1)(b) |
— |
— |
Article 6, first paragraph |
Article 5(2), first subparagraph |
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— |
Article 6, second paragraph |
Article 5(2), second subparagraph |
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— |
Article 9(1), first subparagraph |
Article 6 |
— |
— |
Article 8(1) |
Article 7(1), first subparagraph |
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Article 16(6) |
Article 7(1), second subparagraph |
— |
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Article 8(2), (3) and (4) |
Article 7(2), (3) and (4) |
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— |
Article 16(1) to (5) |
Article 8(1) to (5) |
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— |
Article 16(7) |
Article 8(6) |
Article 1 |
— |
— |
Article 9 |
Article 2(1) and (2) |
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— |
Article 10(1) and (2) |
Article 2(3) |
— |
— |
— |
Article 2(4) |
— |
— |
Article 10(3) |
Article 2a |
— |
— |
Article 11 |
Article 3(1) |
— |
— |
— |
Article 3(2) |
— |
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Article 12(1) |
Article 3(3) |
— |
— |
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Article 3(4) |
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Article 12(2) |
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Article 1 |
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Article 13 |
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Article 2 |
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— |
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Article 3(1), first and second subparagraph |
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Article 14(1) |
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Article 3(1), third subparagraph, introductory sentence |
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Article 14(2), first subparagraph, introductory sentence |
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Article 3(1), third subparagraph, first, second and third indent |
— |
— |
— |
Article 3(1), fourth and fifth subparagraph |
— |
— |
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Article 3(1), sixth subparagraph, introductory sentence |
— |
— |
— |
Article 3(1), sixth subparagraph, points (a), (b) and (c) |
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Article 14(2), first subparagraph, points (a), (b) and (c) |
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Article 3(1), seventh subparagraph |
— |
— |
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Article 3(1), eighth subparagraph |
— |
— |
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Article 3(1), ninth subparagraph |
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Article 14(2), second subparagraph |
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Article 3(1), tenth subparagraph |
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Article 14(2), third subparagraph |
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Article 3(1), eleventh subparagraph |
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Article 14(2), fourth subparagraph |
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Article 3(1), twelfth subparagraph |
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Article 14(2), fifth subparagraph |
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Article 3(1), thirteenth subparagraph |
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Article 14(2), sixth subparagraph |
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Article 3(1), fourteenth subparagraph |
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— |
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Article 3(2) |
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Article 14(3) |
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Article 3(3) |
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Article 3(4) |
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Article 14(4) |
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Article 9(1), second subparagraph |
Article 15(1), first subparagraph |
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— |
Article 9(1), third subparagraph |
Article 15(1), second subparagraph |
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— |
Article 9(2), first sentence |
Article 15(2), first subparagraph |
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— |
Article 9(2), second sentence |
Article 15(2), second subparagraph |
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— |
Article 10 |
Article 16 |
— |
— |
Article 11 |
Article 17 |
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Article 12 |
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Article 13 |
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Article 14 |
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Article 15 |
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Article 2(5) |
Article 5(1) |
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Article 18(1) |
Article 2(6) |
Article 5(2) |
— |
Article 18(2) |
Article 4 |
Article 4 |
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Article 19 |
Article 5(1) |
Article 6(1) |
— |
— |
Article 5(2) |
Article 6(2) |
Article 18 |
Article 20 |
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Article 19(1) |
Article 21, first paragraph |
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Article 19(2) |
Article 21, second paragraph |
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— |
Article 20 |
Article 22 |
Article 6 |
Article 7 |
Article 21 |
Article 23 |
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Annex I |
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Annex II |
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Annex I |
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Annex II |