{
  "url": "https://openlegislation.uk/eu-directive-1992-83/article-16",
  "json_url": "https://openlegislation.uk/eu-directive-1992-83/article-16.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/16",
  "kind": "article",
  "number": "16",
  "heading": null,
  "text": "1. Member States shall apply an excise duty to intermediate products in accordance with this Directive.\n2. 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.",
  "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/16",
    "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."
}