Ο περί Φόρων Κατανάλωσης Νόμος του 2004

This legislation establishes the framework for the imposition and management of excise duties in Cyprus. It defines the specific goods subject to these taxes and sets the legal basis for collecting revenue from consumption. The law affects businesses and consumers involved in the trade of specific goods, such as alcohol, tobacco, or fuel, by regulating tax rates and collection procedures.