Excise Duty Structures on Alcoholic Beverages Directive

PROPOSAL FOR A COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE STRUCTURES OF EXCISE DUTIES ON ALCOHOLIC BEVERAGES AND THE ALCOHOL CONTAINED IN OTHER PRODUCTS

Stage: In force
In force: In force since 10 Nov 1992 · CELEX 31992L0083
Transposition deadline: 31 Dec 1992
Procedure: Directive
Last activity: 19 Oct 1992

3 acts

Delegated and implementing acts beneath it

By status: 3 published.

Act	Kind	Status
Commission Implementing Regulation (EU) 2024/355	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2023/157	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2021/2266	Implementing · Regulation	Published

Titles link to EUR-Lex where the act has been published.

Summary

Generated

Council Directive 92/83/EEC harmonizes excise duty structures on alcoholic beverages across the EU, covering beer, wine, other fermented beverages, intermediate products, and ethyl alcohol. It sets rules for duty calculation, reduced rates for small independent producers, and exemptions for denatured alcohol and certain uses.

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