Commission report on the structure and rates of excise duty laid down by Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes and by Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes. Proposal for a Council Directive amending Directive 92/79/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 94/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. COM (98) 320 final, 15 May 1998