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

Also known as

Council Directive 92/83/EEC aims to harmonize the structures of excise duties on alcohol and alcoholic beverages across Member States, ensuring a consistent application of duties to promote the internal market. Key provisions include the establishment of excise duty rates for beer, wine, other fermented beverages, intermediate products, and ethyl alcohol, allowing for reduced rates and exemptions under specific conditions. The directive mandates Member States to implement necessary laws and communicate relevant provisions to the Commission by December 31, 1992, to ensure compliance and effective enforcement.AI