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The actual successful bidder at an auction sale must give to the Auctioneer or an employee of the Auctioneer on the day of the auction his/her name or, where he/she acts as an agent the name of his/her Principal

Considering both excise duties and VAT, the average share of taxes paid on a 20-pack of cigarettes ranges from 69.5 percent in Luxembourg to 96.1 percent in Denmark (of the weighted average retail selling price)