council direct ec novemb tax turnov tax affect consumpt manufactur tobacco council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe council direct eec decemb tax turnov tax affect consumpt manufactur tobacco council direct eec decemb tax turnov tax affect consumpt manufactur tobacco amend substanti number occas reason ration clariti direct consolid singl text object treati establish econom union healthi competit characterist similar domest market manufactur tobacco achiev aim presuppos applic member state tax affect consumpt product sector distort condit competit imped free movement commun excis duti concern harmon structur result competit categori manufactur tobacco belong group distort effect charg tax open nation market member state structur excis duti cigarett includ addit specif compon calcul unit product proport compon base retail sell price inclus tax turnov tax cigarett effect proport excis duti fact account ratio specif compon excis duti total tax burden establish cigarett abovement object achiev system degress incid tax purpos tax impos product consist proport excis duti combin specif excis duti amount fix member state accord commun criteria structur excis duti manufactur tobacco harmon stage imper competit impli system freeli form price group manufactur tobacco type manufactur tobacco distinguish characterist type manufactur tobacco defin econom reason temporari derog provid member state distinct made fine cut tobacco roll cigarett smoke tobacco manufactur defin natur legal person prepar tobacco product set maximum retail sell price member state product question releas consumpt major member state grant exempt excis duti make refund excis duti respect type manufactur tobacco depend made exempt refund direct roll tobacco capabl smoke simpl handl deem cigarett purpos uniform taxat product feder republ germani author tax roll rate amount applic fine cut tobacco roll cigarett decemb latest direct affect oblig member state deadlin implement direct set annex part adopt direct titl gener principl articl structur excis duti member state subject manufactur tobacco harmon stage direct lai gener principl harmon special criteria applic stage harmon transit stage harmon decid council propos commiss take account effect produc stage progress measur introduc member state system excis duti order compli provis applic stage transit stage defer involv disproportion loss revenu member state articl consid manufactur tobacco cigarett cigar cigarillo smoke tobacco fine cut tobacco roll cigarett smoke tobacco defin articl council propos commiss adopt provis determin manufactur tobacco defin classifi group notwithstand exist commun provis definit refer articl prejudic choic system level taxat appli group product refer articl articl deem cigar cigarillo smoke roll tobacco made natur tobacco roll tobacco outer wrapper natur tobacco roll tobacco outer wrapper normal colour cigar binder reconstitut tobacco weight tobacco particl wider longer mm wrapper fit spiral form acut angl longitudin axi cigar roll tobacco outer wrapper normal colour cigar reconstitut tobacco unit weight includ filter mouth piec weight tobacco particl wider longer mm circumfer length mm articl deem cigarett roll tobacco capabl smoke cigar cigarillo mean articl roll tobacco simpl industri handl insert cigarett paper tube roll tobacco simpl industri handl wrap cigarett paper decemb feder republ germani author tax roll tobacco refer rate amount applic fine cut tobacco roll cigarett roll tobacco refer paragraph excis duti purpos consid cigarett exclud filter mouth piec longer cm longer cm cigarett exclud filter mouthpiec longer cm longer cm articl deem smoke tobacco tobacco cut split twist press block capabl smoke industri process tobacco refus put retail sale fall articl smoke articl smoke tobacco defin articl weight tobacco particl cut width millimetr deem fine cut tobacco roll cigarett member state appli cut width millimetr januari decemb compli provis member state deem smoke tobacco weight tobacco particl cut width millimetr sold intend sold roll cigarett fine cut tobacco roll cigarett articl product consist part substanc tobacco conform criteria set articl treat cigar cigarillo provid wrapper natur tobacco wrapper binder tobacco reconstitut tobacco wrapper reconstitut tobacco product consist part substanc tobacco conform criteria set articl treat cigarett smoke tobacco notwithstand subparagraph product tobacco exclus medic purpos treat manufactur tobacco articl cigarett manufactur commun import member countri subject proport excis duti calcul maximum retail sell price includ custom duti specif excis duti calcul unit product rate proport excis duti amount specif excis duti cigarett final stage harmon structur ratio establish cigarett member state specif excis duti sum proport excis duti turnov tax rang retail sell price reflect fairli differ manufactur deliveri price excis duti cigarett includ minimum tax compon ceil determin stage council propos commiss articl natur legal person establish commun convert tobacco manufactur product prepar retail sale deem manufactur manufactur repres author agent commun import tobacco member countri free determin maximum retail sell price product member state product question releas consumpt paragraph hinder implement nation system legisl control price level observ impos price provid compat commun legisl order facilit levi excis duti member state group manufactur tobacco fix scale retail sell price condit scale suffici scope varieti correspond fact varieti commun product scale valid product belong group manufactur tobacco concern distinct basi qualiti present origin product materi characterist undertak criterion articl final stage latest rule collect excis duti harmon preced stage excis duti principl collect mean tax stamp collect excis duti mean tax stamp member state oblig make stamp manufactur dealer member state collect excis duti mean member state ensur obstacl administr technic affect trade member state account import nation manufactur manufactur tobacco subject system set paragraph detail rule levi pai excis duti articl exempt excis duti excis duti paid refund denatur manufactur tobacco industri horticultur purpos manufactur tobacco destroi administr supervis manufactur tobacco sole intend scientif test test connect product qualiti manufactur tobacco rework produc member state determin condit formal abovement exempt refund subject titl ii special provis applic stage harmon articl subject articl stage harmon structur excis duti manufactur tobacco cover period sixti month juli stage harmon articl applic articl amount specif excis duti levi cigarett establish time refer cigarett popular price categori data januari prejudic solut final adopt ratio specif compon proport compon amount refer paragraph lower higher aggreg amount proport excis duti specif excis duti levi cigarett excis duti price categori refer paragraph amend januari amount specif excis duti establish refer tax burden cigarett refer paragraph articl notwithstand articl member state exclud custom duti basi calcul proport excis duti cigarett titl iii special provis applic stage harmon articl stage harmon structur excis duti manufactur tobacco run juli stage harmon articl appli articl amount specif excis duti cigarett establish refer cigarett popular price categori inform januari year begin januari specif compon excis duti amount total tax burden result aggreg proport excis duti specif excis duti turnov tax levi cigarett excis duti turnov tax levi price categori refer paragraph amend januari amount specif excis duti establish refer total tax burden cigarett refer paragraph notwithstand articl member state exclud custom duti basi calcul proport excis duti cigarett member state levi minimum excis duti cigarett fine cut tobacco roll cigarett provid effect rais total tax total tax popular price categori cigarett popular price categori fine cut tobacco roll cigarett titl iv final provis articl council propos commiss adopt provis applic direct articl member state commun commiss text main provis nation law adopt field cover direct articl direct list annex part repeal prejudic oblig member state time limit implement set annex part refer repeal direct constru refer direct read accord correl tabl set annex ii articl direct enter forc twentieth dai public offici journal european commun articl direct address member state brussel novemb council presid solb mira annex part repeal direct refer articl direct eec direct eec success amend direct eec direct eec direct eec direct eec direct eec direct eec direct eec direct eec direct eec direct eec direct eec direct eec part gt tabl gt annex ii correl tabl gt tabl gt