council direct eec octob approxim tax cigarett council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe direct eec lai gener provis excis duti manufactur tobacco special provis structur excis duti applic cigarett direct eec laid definit group manufactur tobacco complet januari intern market frontier establish minimum excis duti cigarett kingdom spain transit period year order attain minimum excis duti portugues republ grant possibl reduc rate cigarett made small scale produc consum remot region azor madeira procedur introduc incid structur excis duti cigarett year make adjust account proper function intern market wider object treati adopt direct articl januari member state appli cigarett minimum consumpt tax accord rule provid direct paragraph appli tax pursuant direct eec levi cigarett compris specif excis duti unit product proport excis duti calcul basi maximum retail sell price vat proport retail sell price articl januari member state appli minimum excis duti specif duti ad valorem duti exclud vat incid set retail sell price inclus tax cigarett price categori demand minimum excis duti cigarett determin basi cigarett price categori demand data establish januari year begin januari articl kingdom spain transit period year start januari attain minimum excis duti laid articl portugues republ appli reduc rate laid articl cigarett consum remot region azor madeira made small scale manufactur annual product exce tonn articl year time decemb council act basi report propos commiss examin minimum excis duti laid articl provis articl structur excis duti defin articl direct eec act unanim consult european parliament adopt measur report commiss examin council account proper function intern market wider object treati articl member state bring forc law regul administr provis compli direct decemb forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl direct address member state luxembourg octob council presid cope oj oj oj oj amend direct eec page offici journal oj