Legal provisions of COM(2020)332 - Authorisation of France to apply a reduced rate of certain indirect taxes on 'traditional' rum produced in Guadeloupe, French Guiana, Martinique and Réunion - Main contents
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dossier | COM(2020)332 - Authorisation of France to apply a reduced rate of certain indirect taxes on 'traditional' rum produced in Guadeloupe, ... |
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document | COM(2020)332 |
date | November 16, 2020 |
Article 1
Article 2
Article 3
2. The reduced rates of excise duty and of VSS referred to in Article 1 of this Decision may each be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but shall not be more than 50 % lower than the full rate on alcohol set in accordance with Article 3 of Directive 92/84/EEC or the full rate on alcohol for the VSS.
3. The cumulative fiscal advantage authorised in accordance with paragraph 2 of this Article shall not be more than 50 % of the full rate on alcohol set in accordance with Article 3 of Directive 92/84/EEC.