OpenLegislation

Article 16

United Kingdom

Original text. Later amendments are not shown.

1.

Member States shall apply an excise duty to intermediate products in accordance with this Directive.

2.

Member States shall fix their rates in accordance with Directive 92/84/EEC. Such rates shall never fall below the rates which Member States apply to the products of Articles 8 (1) and 12 (1) of the present Directive.