Council Directive on taxes other than turnover taxes which affect the consumption of manufactured tobacco (Council Directive 1995/59/EC).
Council Directive on the approximation of taxes on cigarettes (Council Directive 1992/79/EEC).
Council Directive on the approximation of taxes other than cigarettes (Council Directive 1992/80/EEC).
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.
The review of the above mentioned Directives was published on 27th February 2010 (Council Directive 2010/12/EU).
Excise Movement and Control System (EMCS)
Commission Regulation EC/684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty.
Decision 1152/2003/EC on computerising the movement and surveillance of excisable products.
Commission Regulation EEC/2719/92 on the accompanying administrative document for the
movement under duty-suspension arrangements of products subject to excise duty.
Commission Regulation EEC/31/96 on the excise duty exemption certificate.
