{
  "url": "https://openlegislation.uk/eu-directive-1992-84/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-1992-84/introduction.json",
  "legislation": "eudr/1992/84",
  "legislation_title": "Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages",
  "legislation_url": "https://openlegislation.uk/eu-directive-1992-84",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 92/84/EEC\nof 19 October 1992\non the approximation of the rates of excise duty on alcohol and alcoholic beverages\nTHE COUNCIL OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty instituting the European Economic Community, and in particular Article 99 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the Economic and Social Committee,\nWhereas Directive 92/12/EEC lays down provisions on the general arrangements for products subject to excise duties;\nWhereas Directive 92/83/EEC lays down provisions relating to the harmonization of the structures of excise duties on alcohol and alcoholic beverages;\nWhereas Member States should apply minimum rates of excise duty on these products by 1 January 1993 if the internal market is to be achieved by that date;\nWhereas the most appropriate basis for levying duty on ethyl alcohol is the volume of pure alcohol;\nWhereas the most appropriate basis for levying duty on wine and intermediate products is the volume on the finished product;\nWhereas the consumption pattern of sparkling wine differs from that of still wine; whereas, therefore, Member States may be allowed to charge differing rates of duty on the two products;\nWhereas the methods of taxing beer within the Member States vary, and it is possible to permit this variation to continue, in particular by laying down a minimum rate expressed as a charge related both to the original gravity and to the alcoholic content of the product;\nWhereas it is possible to permit certain Member States to apply reduced rates to products consumed within particular regions of their national territory;\nWhereas it is necessary for the rates laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors;\nWhereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No C 12, 18. 1. 1990, p. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No C 94, 13. 4. 1992, p. 46."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No C 225, 10. 9. 1991, p. 54."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 76, 23. 3. 1992, p. 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See page 21 of this Official Journal."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1992/84/introduction",
    "retrieved_at": "2026-11-01T15:23:21.357098+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."
}