{
  "url": "https://openlegislation.uk/eu-decision-2011-480/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2011-480/introduction.json",
  "legislation": "eudn/2011/480",
  "legislation_title": "Commission Implementing Decision of 28 July 2011 concerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC (notified under document C(2011) 5291) (2011/480/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-480",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision\nof 28 July 2011\nconcerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC\n(notified under document C(2011) 5291)\n(2011/480/EU)\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes, and in particular Article 4(3) thereof,\nHaving regard to Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes, and in particular Article 4(3) thereof,\nWhereas:\n(1)\nDirectives 92/79/EEC and 92/80/EEC require every 4 years the Commission to submit to the Council a report concerning the rates and the structure of excise duty of manufactured tobacco, taking into account the proper functioning of the internal market, the real value of the rates of excise duty and the wider objectives of the Treaty.\n(2)\nThat report is to be based in particular on the information provided by the Member States relating to all releases for consumption of manufactured tobacco made in each preceding calendar year.\n(3)\nIn order to ensure early and sufficient information needed for the report referred to in Article 4(1) of Directives 92/79/EEC and 92/80/EEC and to enable a more dynamic follow-up of developments, Member States should provide to the Commission the statistical data on a yearly basis. This data can rely on the data Member States collect for the calculation of the weighted average retail selling price.\n(4)\nThe measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 316, 31.10.1992, p. 8."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 316, 31.10.1992, p. 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2011/480/introduction",
    "retrieved_at": "2026-11-01T15:15:43.211812+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}