Excise duty legislation

Main national excise legislation:
 

• Excise Duty Act (in Croatian language)

 

• Ordinance on excise duties (in Croatian language)

 

• Regulation on the Excise Duty on alcohol and alcohol beverages

 

• Regulation on the Excise Duty on manufactured tobacco and tobacco products

Main EU excise legislation:
 

• COUNCIL DIRECTIVE (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
• COUNCIL DIRECTIVE 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
• COUNCIL DIRECTIVE 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• COUNCIL DIRECTIVE (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• COUNCIL DIRECTIVE 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages
• COUNCIL DIRECTIVE 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity
• COUNCIL DIRECTIVE 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene
• COUNCIL DIRECTIVE 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco

 

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