Council Directive 92/83/EEC of 19 October 1992 on the… Article 21

Article 21

The excise duty on ethyl alcohol shall be fixed per hectolitre of pure alcohol at 20°C, and shall be calculated by reference to the number of hectolitres of pure alcohol. Subject to the provisions of Article 22, Member States shall charge the same rate of duty on all products chargeable with the duty on ethyl alcohol.

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Other provisions in Council Directive 92/83/EEC of 19 October 1992 on the…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 21 of Council Directive 92/83/EEC of 19 October 1992 on the… (LawPlayer, data as of 2026-07-04)

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