Taxes other than turnover taxes which affect the consumption of manufactured tobacco
1994/0204(CNS)
Council Directive 95/59/EC codifies the following directives by grouping them together in a single text:
- Council Directive 72/464/EEC relating to taxation other than turnover tax which is imposed on the consumption of manufactured tobacco products, and;
- second Council Directive 79/32/EEC relating to taxation other than turnover tax which is imposed on the consumption of manufactured tobacco products.
ENTRY INTO FORCE: 26/12/1995.
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