Law for the modification of the general rate of taxes on consumption since the General Council in its session of March 4, 1999, has approved the following: law on modification of the general rate of taxes on the consumption preamble due to the political will to fight against illegal traffic therein, which may be encouraged by significant price differentials , and seriously harm the interests of the country;

Given that hardly in a globalised economy can ignore the actions and fluctuations of the tax systems of the neighbouring States;

Since these fluctuations, permanently on the rise, increasing the spread of existing prices, it becomes necessary to review and adjust internally the general tariff rates of consumption;

In accordance with the provisions of article 12 of the agreement between the European Economic Community and the Principality of Andorra, dated 28 June 1990, Seen the article 2 of the law on taxes on consumption, dated December 30, 1985, Seen the article 5 of the law on organization of the general administration, dated May 24, 1985, we propose the adoption of the law following : Article only modification of the general rate of taxes on the consumption Will modify the rates applied in the chapter 24-Tobacco and manufactured tobacco substitutes in the following codes: code name esporgat Tobacco 2401 20 10 1 Rate ros 1,700 PTA/kg 2402 20 00 1 community Cigarettes, snuff blond (Pack 20 cigarettes) 114 PTA/a 2402 20 00 3 non-EU Cigarettes ros, tobacco (Pack 20 cigarettes) 190 PTA/a Cigarette tobacco 2402 20 10 1 community, ros (Pack 20 cigarettes) 114 PTA/a community not Cigarettes, tobacco 2402 20 10 3 ros (Pack 20 cigarettes) 190 PTA/a 2402 20 90 1 Other ros community (Pack 20 cigarettes) 114 PTA/a 2402 20 90 3 non-EU Other ros (Pack 20 cigarettes) 190 PTA/a 2402 90 00 1 Other (Pack 20 cigarettes) 114 community PTA/a 2402 90 00 2
Other non-European citizens (Pack 20 cigarettes) 190 PTA/a repealing provision on the entry into force of the present Law is repealed the law for the modification of the general rate of consumption taxes, dated March 11, 1998, and any legal provisions which contradict to what here is set.

Final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 4 March 1999 Francesc Areny Casal Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Jacques Chirac Joan Marti Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra