council direct ec februari amend direct eec eec ec structur rate excis duti appli manufactur tobacco council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe accord articl council direct eec octob approxim tax cigarett articl council direct eec octob approxim tax manufactur tobacco cigarett depth review rate structur excis duti tobacco product carri commiss report subject septemb drew attent difficulti encount implement direct propos specif solut commiss report examin technic amend adjust incid minimum duti cigarett structur rate duti unchang report submit council includ propos amend direct propos made commiss larg adopt 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 analysi price excis rate tobacco product commun show consider differ member state disturb oper intern market enlarg greater converg tax rate appli member state reduc fraud smuggl commun introduct fix minimum amount express euro addit minimum excis incid retail sell price cigarett price categori demand ensur minimum level excis duti levi cigarett member state introduct fix minimum amount express euro problemat econom reason authoris postpon implement requir decemb latest member state levi high level excis duti allow greater leewai set rate increas fix minimum amount juli foreseen view econom difficulti caus implement date increas amount kingdom spain hellen republ authoris postpon implement decemb treati requir definit implement commun polici activ ensur high level human health protect cigarett fine cut tobacco intend roll cigarett harm consum health level taxat major factor price tobacco product turn influenc consum smoke habit reason gradual bring minimum rate fine cut roll tobacco closer minimum rate cigarett order avoid fall commun minimum rate duti cigar cigarillo fine cut tobacco intend roll cigar smoke tobacco phase increas minimum rate express specif amount need harmonis structur excis duti prevent distort competit categori manufactur tobacco belong group facilit access domest market member state interest uniform fair taxat definit cigar cigarillo set council direct ec novemb tax turnov tax affect consumpt manufactur tobacco adapt type cigar similar respect cigarett treat cigarett excis purpos feder republ germani authoris postpon implement definit decemb latest view econom difficulti implement german oper concern member state effect mean deal unfair price practic appear product disrupt market object achiev authoris member state levi minimum excis duti cigarett condit exce excis duti levi cigarett price categori demand provid regular review procedur yearli review period time evalu amend introduc direct direct eec eec ec amend adopt direct articl direct eec amend articl replac quot articl member state appli minimum excis duti specif duti ad valorem duti exclud vat incid set retail sell price inclus tax eur cigarett cigarett price categori demand juli figur eur replac eur member state levi minimum excis duti eur cigarett cigarett price categori demand compli minimum incid requir juli figur eur replac eur minimum excis duti cigarett determin basi cigarett price categori demand data establish januari year notwithstand paragraph member state juli appli minimum excis duti eur cigarett cigarett price categori demand postpon includ decemb applic minimum excis duti eur cigarett cigarett price categori demand euro nation currenc appli amount minimum excis duti fix year exchang rate appli obtain work dai octob publish offici journal european commun effect januari calendar year derog preced paragraph member state adopt euro authoris appli euro nation currenc work dai octob convers amount eur refer paragraph present derog examin report submit commiss accord articl quot articl replac quot articl year commiss submit council report propos rate excis duti laid structur excis duti defin articl council direct ec novemb tax turnov tax affect consumpt manufactur tobacco council examin report propos act unanim consult european parliament adopt measur report commiss examin council account proper function intern market real level excis duti articl calcul sole accord inflat wider object treati quot articl direct eec amend articl subparagraph ad quot juli excis duti levi fine cut smoke tobacco intend roll cigarett equal retail sell price inclus tax eur kilogram juli excis duti equal rate minimum amount case cigar cigarillo retail sell price inclus tax eur item kilogram case fine cut smoke tobacco intend roll cigarett retail sell price inclus tax eur kilogram case smoke tobacco retail sell price inclus tax eur kilogram juli excis duti levi fine cut smoke tobacco intend roll cigarett equal retail sell price inclus tax eur kilogram quot articl replac quot articl year commiss submit report propos rate excis duti laid council examin report propos act unanim consult european parliament adopt measur report commiss examin council account proper function intern market real rate excis duti wider object treati quot articl direct ec amend articl point replac quot roll tobacco thresh blend filler outer wrapper normal colour cigar cover product full includ filter case tip cigar tip binder reconstitut tobacco unit weight includ filter mouth piec wrapper fit spiral form acut angl longitudin axi cigar roll tobacco thresh blend filler outer wrapper normal colour cigar reconstitut tobacco cover product full includ filter case tip cigar tip unit weight includ filter mouth piec circumfer length mm quot articl replac quot member state levi minimum excis duti cigarett sold price lower retail sell price cigarett price categori demand provid excis duti exce amount excis duti levi cigarett price categori demand quot articl member state bring forc law regul administr provis compli direct juli latest forthwith inform commiss thereof derog paragraph feder republ germani authoris bring forc provis compli articl direct januari latest kingdom spain hellen republ authoris bring forc provis compli articl direct regard articl sentenc direct eec januari latest member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun text provis nation law adopt field cover direct articl direct enter forc dai public offici journal european commun articl direct address member state brussel februari council presid de rato figaredo oj opinion deliv februari publish offici journal oj oj direct amend direct ec oj oj direct amend direct ec oj oj oj direct amend direct ec oj direct amend direct ec oj