All European Union (EU) countries and the United Kingdom levy excise duties on distilled alcohol; excise tax is applied to the cost of goods on purchase.
The standard size of a liquor bottle in Europe is 700ml (23.7 oz). Many spirits, such as vodka, gin, rum, and whiskey, contain alcohol content in the range of 40 percent. In the European countries covered, the average excise duty on a 700ml bottle of liquor containing 40 percent alcohol is €5.13 (US $5.85).
Source Tax Foundation
