European Commission 28 October 2016, REPORT FROM THE COMMISSION TO THE COUNCIL on the evaluation of Council Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages

EUROPEAN COMMISSION Brussels, 28.10.2016 COM(2016) 676 final REPORT FROM THE COMMISSION TO THE COUNCIL on the evaluation of Council Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages {SWD(2016) 336 final} {SWD(2016) 337 final} Table of contents 1. Introduction 2. Background 3. The evaluation of the Directive 3.1 Scope of the evaluation 3.2 Methodology 3.