Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) Proposal for a Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products [11725/25 - COM(2025)580] [11736/25 - COM(2025)581] - Opinion on the application of the Principles of Subsidiarity and Proportionality