council direct eec octob approxim rate excis duti alcohol alcohol beverag council european commun regard treati institut european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe direct eec lai provis gener arrang product subject excis duti direct eec lai provis relat harmon structur excis duti alcohol alcohol beverag member state appli minimum rate excis duti product januari intern market achiev date basi levi duti ethyl alcohol volum pure alcohol basi levi duti wine intermedi product volum finish product consumpt pattern sparkl wine differ wine member state allow charg differ rate duti product method tax beer member state vari permit variat continu lai minimum rate express charg relat origin graviti alcohol content product permit member state appli reduc rate product consum region nation territori rate laid direct review period basi commiss report take account factor mechan set enabl specif amount express ecu convert nation currenc adopt direct articl januari member state appli minimum rate excis duti accord rule laid direct articl product cover direct alcohol alcohol beverag intermedi product wine beer defin direct eec articl januari minimum rate excis duti alcohol alcohol contain beverag refer articl fix ecu hectolitr pure alcohol member state appli alcohol alcohol beverag rate duti exceed ecu hectolitr pure alcohol reduc nation rate addit member state appli product rate duti exceed ecu hectolitr pure alcohol reduc nation rate ecu kingdom denmark maintain exist system tax alcohol alcohol contain product june provid applic system result applic charg fall aris applic paragraph accord rule laid direct eec italian republik maintain exist system tax alcohol alcohol contain product reduc rate categori alcohol june provid applic system result applic charg fall aris applic paragraph accord rule laid council direct eec articl januari minimum rate excis duti intermedi product fix ecu hectolitr product articl januari minimum rate excis duti wine fix wine ecu sparkl wine ecu hectolitr product articl januari minimum rate excis duti beer fix ecu hectolitr degre plato ecu hectolitr degre alcohol finish product articl hellen republ appli reduc rate excis duti ethyl alcohol consum depart lesbo chio samo dodecanes cyclad island aegean thaso northern sporad samothrac skiro reduc rate fall minimum rate duti fall standard nation rate duti ethyl alcohol italian republ continu appli exempt reduc rate excis duti fall minimum rate appli januari alcohol alcohol drink consum region gorizia aosta vallei portugues republik continu appli autonom region madeira azor reduc rate excis duti fall nation rate product madeira wine obtain pure region grape varieti articl regul eec rum defin articl regul eec geograph characterist set articl annex ii point regul liqueur produc tropic fruit enrich sugar cane eau de vie characterist qualiti defin articl regul eec azor liqueur defin articl regul eec produc passion fruit pineappl eau de vie made wine grape marc characterist qualiti defin articl regul eec articl year time decemb council act basi report propos commiss examin rate duti laid act unanim consult european parliament adopt measur report commiss consider council account proper function intern market competit categori alcohol drink 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 page offici journal