Official Journal
of the European Communities

ISSN 0378-6978

L 316
Volume 35
31 October 1992

English edition

Legislation

Contents

I Acts whose publication is obligatory

......

II Acts whose publication is not obligatory

Council

*

Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)

1

*

Council Directive 92/78/EEC of 19 October 1992 amending Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco

5

*

Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes

8

*

Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes

10

*

Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils

12

92/510/EEC:

*

Council Decision of 19 October 1992 authorizing Member States to continue to apply to certain mineral oils when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8 (4) of Directive 92/81/EEC

16

*

Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils

19

*

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

21

*

Agreement between the United Kingdom and the Kingdom of Spain and related statements

28

*

Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages

29

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
The titles of all other Acts are printed in bold type and preceded by an asterisk.