{
  "url": "https://openlegislation.uk/eu-directive-1992-83/article-11",
  "json_url": "https://openlegislation.uk/eu-directive-1992-83/article-11.json",
  "legislation": "eudr/1992/83",
  "legislation_title": "Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages",
  "legislation_url": "https://openlegislation.uk/eu-directive-1992-83",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": null,
  "text": "1. Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive.\n2. Member States shall fix their rates in accordance with Directive 92/84/EEC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1992/83/article/11",
    "retrieved_at": "2026-11-01T15:23:21.405038+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."
}