Law for the modification of the general Rate of rates of consumption since the General Council at its session of 11 July 1996 has approved the following: law on modification of the general Rate of consumption taxes of the exhibition of illustrations and Seen the article 2 of the law on taxes on the consumption of 30 December 1985 seen the article 5 of the law on organization of the General Administration of 24 May 1985, Seen in article 5 and the matching of the law code of the administration of 29 March 1989, in accordance with the provisions of article 12 of the agreement between the European Economic Community (now the European Union) and the Principality of Andorra, dated 28 June 1990 given that the tobacco industry established through traditional Andorran agreements with harvesters, has allowed and still allows the maintenance of the agricultural and livestock sector, without an excessive intervention of the State, in accordance with the constitutional principles enshrined in the Constitution in articles 28, 31 and 32, referring, respectively, to freedom of enterprise within the market economy; the use of the Sun and the defence of the indigenous flora. and to the intervention of the State in the planning of the economic and commercial system within the framework of the market economy, due to the importance in the economy of the land that the peasantry has traditional Andorran in the conservation of the natural environment of the territory, while maintaining at the same time the origins of the activities of the primary sector and the close relationship between the image that the crops offer both in tourism as citizens given that the whole of the agricultural, industrial and commercial sector, represents one of the first sources of public revenue to the State, which needs a steady increase of the same, finally last of this law, even taking into account the necessary caution in order to avoid any discrimination between the three sectors involved, Given also the mechanisms and fluctuations of the systems of taxes on tobacco (permanently on the rise) of neighboring States that increase the differential in price , it is again necessary to revise the general tariff of rates of consumption.

And, therefore, we propose the adoption of the following Law: Article 1 modify the rates applied in the chapter 24-Tobacco and manufactured tobacco substitutes in the following codes: 2402.10.00.1 community Cigarettes snuff blond 60 PTA/U 2402.20.00.3 non-EU Cigarettes snuff blond 100 PTA/U 2402.90.00.1 Other 2402.90.00.2 Other community/U 100 60 non-EU PTA PTA/U repealing provision on the entry into force of the present law on modification of the general rate of taxes of the abolishes consumption all legal or regulatory provisions that 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, 11 July 1996 Josep Dallerès Codina, General Syndic 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