{
  "url": "https://openlegislation.uk/eu-directive-1979-32",
  "json_url": "https://openlegislation.uk/eu-directive-1979-32.json",
  "id": "eudr/1979/32",
  "title": "Second Council Directive 79/32/EEC of 18 December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco",
  "short_title": "Second Council Directive 79/32/EEC of 18 December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco",
  "long_title": null,
  "citation": "EU Directive 1979/32",
  "type": "eudr",
  "year": "1979",
  "number": "32",
  "version": "current",
  "date": "1978-12-18",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 13,
  "provisions": [],
  "outstanding_effects": [
    {
      "type": "completion",
      "affected_provisions": "Art. 9(2)",
      "affecting": "eudr/1980/369",
      "affecting_title": "Council Directive 80/369/EEC of 26 March 1980 authorizing the French Republic not to apply in the French overseas departments Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "replacement",
      "affected_provisions": "Art. 3(1)",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 4BIS",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 2",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 9(2)",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 9(1)",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 6",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 5",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 9(3)",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 7(3)",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "abolition",
      "affected_provisions": "Art. 8",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 1",
      "affecting": "eudr/1992/78",
      "affecting_title": "Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    },
    {
      "type": "repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/1995/59",
      "affecting_title": "Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 13,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1979-32/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1979-32/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1979-32/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1979/32",
    "retrieved_at": "2026-11-01T15:23:42.180849+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."
}