It is particularly important that Community excise policy, which has __________________ (1) Directive 92/79/EEC on the approximation of taxes on cigarettes (OJ L 376 - 31.10.92) Directive 92/80/EEC on the approximation of ta
xes on manufactured tobacco other than cigarettes (OJ L 316 - 31.10.92 Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils (OJ L 316 - 31.10.92) Directive 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ L 316 - 31.10.92) been implemented to ensure the proper functioning of the internal market, should be sufficiently coherent to secure
...[+++] tax revenues and to guarantee sound economic conditions at national level while remaining consistent with the wider policies of the European Union.
Il importe, notamment, que la politique communautaire en matière d'accises qui a été mis en vigueur pour assurer le bon fonctionnement du marché intérieur soit assez cohérente pour, d'une part, assurer des recettes fiscales et des conditions économiques saines au niveau national, et, d'autre part, s'harmoniser avec les politiques générales de l'Union européenne.
