council resolut april tax turnov tax consumpt manufactur tobacco council european commun note declar german deleg effect govern feder republ germani implement procedur view repeal rule regul govern price tax respect cigarett unmanufactur tobacco german origin repeal rule regul govern price tax quantiti cigarett quota produc declar custom author calendar year lower minimum retail sale price cigarett dm minimum dm provis enter forc technic transit system provid order ensur exist stock german tobacco cover common organ market unmanufactur tobacco adopt januari direct provid introduct stage harmon excis duti system manufactur tobacco product excis duti cigarett system involv proport compon specif compon order final stage start januari fix relat compon attain rang retail sale price freeli fix manufactur reflect fair extent differ deliveri price transit harmon stage decid council light effect measur introduc current stage member state excis duti system order compli provis applic stage transit stage postpon bring member state disproportion loss revenu agre prejudic solut final adopt relat specif compon proport compon stage begin juli member state charg excis duti cigarett includ specif compon amount excis duti charg respect wide sold type cigarett agre italian republ postpon introduct specif compon refer paragraph begin stage januari