Ved gennemførelsen af det indre marked blev der fastlagt fire direktiver for at gøre det muligt at anvende en specifik beskatning af alkohol, tobak, olieprodukter og guld inden for rammerne af den fri bevægelighed for varer.
When the single market was created, four directives were introduced to enable the application of this specific type of tax to alcohol, tobacco, oil products and gold, as part of the free movement of goods.