This Law closely defines and regulates the system of imposed excises and introduces the effective legal obligation as regards the mandatory payment of state tax related to the products such as alcohol and alcoholic beverages; tobacco products; mineral oils, their derivatives and substituents (for such products if produced on the territory of Montenegro, or for products imported into the Republic of Montenegro). The Law is divided into XXI Chapters and 86 articles, including the offences and consequential penalties (see Chapter XIX).
Monténégro · 2001-12-01