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Study on Council directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco
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Study on Council directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco

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The purpose of this Study is to provide a comprehensive and evidence-based evaluation of Council Directive 2011/64/EU (the ‘Directive’) on the structure and rates of excise duty applied to manufactured tobacco. It consists of two Volumes: (1) a retrospective evaluation of the performance of the Directive against its stated objectives, and (2) a forward-looking impact analysis involving the assessment and the comparison of different measures to address a set of policy issues identified, including the ‘no EU action’ scenario. A baseline analysis of market structures, demand and tax policies in the different EU Member States and of their recent trends is also provided. The Study features a quantitative analysis of the demand for tobacco products in the Union and the related effects of taxation vis-à-vis other factors. On a qualitative level, the analysis is supported by the results of targeted consultations and interviews with key informants - including inter alia tax and public health authorities of the Member States, representatives of tobacco and electronic cigarettes industries, public health academic experts and associations - as wells as the results of an open public consultation. The timeframe of the analysis is the 2011-17 period; the geographical coverage is the EU 28 with no specific deep dives into individual countries. The results of the Study contribute to clarify how fiscal policies, and more specifically the provisions of the EU tobacco excise legislation, influence the price levels and the affordability of tobacco products and, in turn, the level of the demand, the consumer substitution behaviour, cross-border ‘shopping’ and illicit trade patterns, and the tax revenues of the Member States. The Study also reviews and updates the conclusions of previous Commission studies on the impact of harmonising at EU level the tax treatment of electronic cigarettes and heated tobacco products, comparing the effects of different possible courses of action.
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ISBN 978-92-79-99876-8
DOI 10.2778/03373
Numer katalogowy KP-04-19-120-EN-N
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ISSN ISBN 978-92-79-99876-8 DOI 10.2778/03373 Numer katalogowy KP-04-19-120-EN-N
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