European Commission 27 June 1980, PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 72/464/EEC ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO

11. 10. 80 Official Journal of the European Communities No C 264/7 2. The amount of the specific component of the excise duty shall not be less than 10 % nor more than 35 % of the amount of the total tax burden resulting from the aggregation of the proportional excise duty, the specific excise duty and the turnover tax levied on these cigarettes.