council direct eec octob approxim tax manufactur tobacco 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 titl gener provis excis duti applic manufactur tobacco titl ii special provis adopt cigarett special provis adopt type manufactur tobacco direct eec laid definit relat group manufactur tobacco order establish intern market januari establish minimum excis duti manufactur tobacco cigarett harmon incid tax establish product belong group manufactur tobacco set minimum excis duti express percentag amount kilogram number item achiev intern market italian republ kingdom spain grant decemb possibl lower rate tax cigar cigarillo respect roll tobacco consist natur tobacco cigarett procedur introduc enabl rate amount laid direct review period basi commiss report take account factor mechan set enabl specif amount express ecu convert nation currenc adopt direct articl group manufactur tobacco produc commun import member countri subject member state minimum excis duti laid articl cigar cigarillo fine cut tobacco intend roll cigarett smoke tobacco articl purpos direct definit product refer articl laid articl direct eec articl januari 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 direct eec specif duti quantiti mixtur combin ad valorem element specif element provid excis duti express percentag amount kg number item equival rate minimum amount laid cigar cigarillo retail sell price inclus tax ecu item kilogram fine cut smoke tobacco intend roll cigarett retail sell price inclus tax ecu kilogram smoke tobacco retail sell price inclus tax ecu kilogram rate amount refer paragraph effect product belong group manufactur tobacco concern distinct group qualiti present origin product materi characterist firm involv criterion italian republ kingdom spain decemb appli roll tobacco consist natur tobacco cigarett rate amount normal nation rate excis duti cigar cigarillo fall minimum rate laid paragraph articl 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 articl ecu nation currenc appli specif excis duti fix year rate appli obtain work dai octob publish offici journal european commun effect januari calendar year member state maintain amount excis duti forc time annual adjust provid paragraph convers amount excis duti express ecu result increas ecu whichev lower amount excis duti express nation currenc 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