European Parliament and Committee on Economic and Monetary Affairs 10 March 1992, LEGISLATIVE RESOLUTION embodying the opinion of the European Parliament on the amended proposal from the Commission for a Council directive on the approximation of taxes on cigarettes

13.4. 92 Official Journal of the European Communities No C 94/37 Tuesday, 10 March 1992 TEXT AMENDED BY THE EUROPEAN PARLIAMENT TEXT PROPOSED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES Article 2a Not later than 1 January 1993, each Member State shall apply: (a) a specific excise duty, the basic amount ofwhich may not be less than ECU 15 per 1 000 cigarettes and which is to be adjusted in line