council direct ec juli amend direct eec approxim tax cigarett direct eec approxim tax manufactur tobacco cigarett direct ec tax turnov tax affect consumpt manufactur tobacco council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe report structur rate excis duti drawn accord provis direct eec direct eec commiss drew attent difficulti encount implement direct propos precis solut consult process involv nation author busi repres interest group place stage consult process lisbon confer purpos assess perform present commun arrang assist commiss task plan futur excis duti polici consult process led commiss report consult process reveal difficulti appli minimum incid rule rule interpret implement uniformli member state intern market oper smoothli rule implement easili practic establish intern market oper smoothli member state nonetheless allow suffici flexibl identifi implement polici tailor nation circumst practic reason member state afford flexibl adjust incid minimum excis duti line includ vat rate member state option neutralis impact vat rate minimum excis duti exist option lead distort competit malfunct intern market option open member state applic direct limit time situat justifi derog minimum excis rate grant kingdom sweden act access subsist grant kingdom sweden extens derog includ decemb give franc addit period includ decemb cigarett tobacco product sold island corsica give germani addit period adjust nation rate fine cut tobacco roll line commun legisl prevent member state authoris appli minimum excis duti cigar cigarillo smoke tobacco option exist cigarett hand roll tobacco establish regular review procedur present period year short legisl member state properli evalu reason review place frequent year time decemb order avoid fall commun minimum rate duti cigar cigarillo hand roll tobacco smoke tobacco schedul increas need direct eec eec ec amend adopt direct articl direct eec amend articl insert quot articl chang retail sell price cigarett popular price categori occur member state bring incid minimum excis duti level subparagraph articl member state question refrain adjust incid minimum excis duti januari year chang occur member state increas rate ad tax cigarett reduc incid minimum excis duti amount express percentag retail sell price equal incid increas rate ad tax express percentag retail sell price adjust effect reduc incid minimum excis duti level laid articl accord paragraph member state reduc incid minimum excis duti level laid subparagraph articl rais incid reach level januari year reduct place quot paragraph ad articl quot notwithstand articl kingdom sweden postpon includ decemb applic minimum excis duti equival retail sell price inclus tax cigarett popular price categori addit kingdom sweden reduc excis duti level appli august includ decemb french republ appli cigarett sold island corsica rate forc decemb quot articl replac quot articl frequent year time decemb council act basi report propos commiss examin minimum excis duti laid articl articl structur excis duti defin articl council direct ec novemb tax turnov tax affect consumpt manufactur tobacco act unanim consult european parliament adopt measur report commiss examin council account proper function intern market wider object treati quot articl direct eec amend articl amend paragraph replac quot member state appli excis duti ad valorem duti calcul basi maximum retail sell price product freeli determin manufactur establish commun import member countri accord articl council direct ec novemb tax turnov tax affect consumpt manufactur tobacco specif duti express amount kilogram case cigar cigarillo altern number item mixtur combin ad valorem element specif element case excis duti ad valorem mix member state establish minimum amount excis duti excis duti express percentag amount kilogram number item equival rate minimum amount laid cigar cigarillo retail sell price inclus tax eur item kilogram fine cut smoke tobacco intend roll cigarett retail sell price inclus tax eur kilogram smoke tobacco retail sell price inclus tax eur kilogram januari amount eur eur eur preced indent replac eur eur eur quot paragraph ad quot french republ decemb appli tobacco product cover direct sold island corsica rate forc decemb quot articl replac quot articl frequent year time decemb council act basi report propos commiss examin rate duti laid act unanim consult european parliament adopt measur report commiss examin council account proper function intern market real rate duti wider object treati quot articl direct ec amend subparagraph articl word quot decemb quot replac quot includ decemb quot articl amend paragraph insert quot derog paragraph chang retail sell price cigarett popular price categori occur member state bring specif compon excis duti express percentag total tax burden total tax burden member state question refrain adjust amount specif excis duti januari year chang occur quot paragraph phrase quot excis duti turnov tax levi quot replac quot excis duti levi quot paragraph replac quot member state levi minimum excis duti cigarett provid effect rais total tax total tax popular price categori cigarett quot articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer time offici public method make refer laid member state member state commun commiss text provis nation law adopt field cover direct articl direct enter forc dai public offici journal european commun appli januari articl direct address member state brussel juli council presid hassi oj oj oj oj oj oj oj oj