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HomeStudy on the impact analysis of a review of tobacco taxation rules
Update with recent market and regulatory developments : executive summary
Metadati delle pubblicazioni
The main purpose of this study is to contribute to a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco, identifying and assessing policy problems and possible options for changes of the current rules and providing an impact analysis of such options. Additionally, the study reviews the effects of the rules of Article 32 of Council Directive (EU) 2020/262 laying down the general arrangements for excise duty, in relation to cross-border acquisition of tobacco products by private individuals for their own use. The study builds on a previous similar, more comprehensive exercise conducted in 2020-2021, reviewing and updating the previous output based on most recent market trends and evolution in the national and EU legal and policy frameworks. The results of the study confirmed that the EU policy framework would largely benefit from (1) a revision of the current excise duty minima; (2) the introduction of harmonised excise duty categories for new products, such as heated tobacco, e-cigarettes and nicotine pouches; (3) placing raw tobacco in the scope of the Directive, for monitoring and control purposes, and (4) revising the rules for cross-border acquisition of tobacco and tobacco-related products.
- Pubblicato:
- Servizio autore: Directorate-General for Taxation and Customs Union (Commissione europea)
- Temi: Diritto derivato comunitario , Fiscalità
- Argomento: accisa , analisi delle informazioni , armonizzazione fiscale , dimensione transfrontaliera , direttiva (UE) , manufatto , mercato unico , relazione , Stato membro UE , studio di mercato , tabacco
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| ISSN | ISBN 978-92-68-29107-8 | DOI 10.2778/0603746 | Numero di catalogo KP-01-25-046-EN-N |
- Released on EU publications website:
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