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52008SC2267

Title and reference

Commission staff working document - Accompanying the Proposal for a Council Directive amending Council Directive 95/59/EC, 92/79/EEC and 92/80/EEC on the structure and the rates of excise duty applied to manufactured tobacco - Impact assessment summary {COM(2008) 459 final} {SEC(2008) 2266}

/* SEC/2008/2267 final */

Text

Dates

Classifications

EUROVOC descriptor:
excise duty
tobacco
tobacco industry
tax on consumption
tax harmonisation
Directory code:
03.60.64.00 Agriculture / Products subject to market organisation / Raw tobacco
09.30.20.00 Taxation / Indirect taxation / Excise duties
Subject matter:
Taxation, Approximation of laws, Tobacco

Miscellaneous information

Author:
European Commission
Form:
Summary of the impact assessment

Relationship between documents

Treaty:
European Community
Subsequent related instruments:
Relation 52008PC0459
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