The European Commission has decided not to propose revision of the structure and rates of excise duty applied to manufactured tobacco products until after its next report on the tobacco products directive (2011/64/EU), due in 2019.
The European Commission has decided not to propose revision of the structure and rates of excise duty applied to manufactured tobacco products until after its next report on the tobacco products directive (2011/64/EU), due in 2019. The Commission will begin examination this year of the need for an increase in the minimum rates of duty.
The Council asked the Commission in March 2016 to carry out work on a legislative proposal for revision of the directive. The Commission also conducted a public consultation between November 2016 and February 2017. An external study concluded that there is currently insufficient data available to formulate a proposal for harmonized taxation of e-cigarettes and similar products. The study also found that bringing raw tobacco within the scope of excisable goods would be disproportionate in terms of administrative and compliance costs.
The directive requires the Commission to submit a report every four years on the rates and structure of excise duty. The last report was submitted in 2015 and the next report will be due in 2019. More data on the e-cigarette market is expected to be available by the time of the 2019 report.
The Commission also considers a review of the minimum rates applicable under the directive should take place in parallel with the main review. See http://bit.ly/2qUfzjG.
The European Commission has decided not to propose revision of the structure and rates of excise duty applied to manufactured tobacco products until after its next report on the tobacco products directive (2011/64/EU), due in 2019.
The European Commission has decided not to propose revision of the structure and rates of excise duty applied to manufactured tobacco products until after its next report on the tobacco products directive (2011/64/EU), due in 2019. The Commission will begin examination this year of the need for an increase in the minimum rates of duty.
The Council asked the Commission in March 2016 to carry out work on a legislative proposal for revision of the directive. The Commission also conducted a public consultation between November 2016 and February 2017. An external study concluded that there is currently insufficient data available to formulate a proposal for harmonized taxation of e-cigarettes and similar products. The study also found that bringing raw tobacco within the scope of excisable goods would be disproportionate in terms of administrative and compliance costs.
The directive requires the Commission to submit a report every four years on the rates and structure of excise duty. The last report was submitted in 2015 and the next report will be due in 2019. More data on the e-cigarette market is expected to be available by the time of the 2019 report.
The Commission also considers a review of the minimum rates applicable under the directive should take place in parallel with the main review. See http://bit.ly/2qUfzjG.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")