EU on the structure and rates of excise duty applied to manufactured tobacco - Main contents

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dossier	COM(2018)17 - Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco.
document	COM(2018)17
date	January 12, 2018

annex to the Council Conclusions of 8 March 2016, five Member States supported the conclusion that the work on a future revision of the minimum rates should be started without delay. ⁹ Moreover, bearing in mind the serious harm to health of tobacco products, it should be taken into account that article 168 of the Treaty on the functioning of the EU requires a high protection of public health and that the EU is a party to the Framework Convention on Tobacco Control (FCTC). For these reasons, the Commission now believes that the examination of the need to increase minimum rates should also take place in parallel with the REFIT evaluation. Therefore, the Commission will start the evaluation of the minimum rates in 2018.

(1)

Council conclusions on the structure and rates of excise duty applied to manufactured tobacco, 8 March 2016
http://www.consilium.europa.eu/en/press/press-releases/2016/03/08-ecofin-conclusions-structure-rates-manufactured-tobacco/

(2)

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco

(3)

The external study is published on the website of the Directorate-General for Taxation and Customs Union: https://ec.europa.eu/taxation_customs/publications/studies-made-commission_en .

(4)

REFIT is a programme to review the entire stock of EU legislation – to identify burdens, inconsistencies, gaps or ineffective measures and to make the necessary proposals to follow up on the findings of the review.

(5)

TAXUD/2012/DE/341, Specific contract No4 under FWC TAXUD/2012/CC116, ''Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products''
COM(2015) 621 final ''REPORT FROM THE COMMISSION TO THE COUNCIL on the REFIT evaluation of Directive 2011/64/EU and on the structure and rates of excise duty applied to manufactured tobacco''

(6)

Italy, Portugal, Romania, Slovenia, Latvia, Hungary, Finland, Greece and Croatia

(7)

DIRECTIVE 2014/40/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC

(8)

See also the derogation for DE and HU until 31 December 2014 in article 4 (2) of Directive 2011/64/EU

(9)

Austria, Ireland, Finland, France and Sweden