Structure and rates of excise duty applied to tobacco and tobacco related products (recast)

Amendments tabled for the plenary sitting on this text, in their own numbering series. This is a different set from the committee amendments tracked elsewhere on AmendEU, and is not counted in any of the site’s amendment totals.

1. Amendment 1Proposal for a directive · Title 1
   Current text

   Proposal for a COUNCIL DIRECTIVE on the structure and rates of excise duty applied to tobacco and tobacco related products (recast)

   Amendment

   Proposal for a COUNCIL DIRECTIVE on the structure and rates of excise duty applied to raw tobacco, manufactured tobacco and tobacco related products (recast)

   official amendment document ↗
2. Amendment 2Proposal for a directive · Citation 5
   Current text

   Having regard to the opinion of the European Economic and Social Committee,

   Amendment

   Having regard to the opinion of the European Economic and Social Committee1a, ____________ 1a OJ C, C/2026/2543, 22.5.2026, ELI: http://data.europa.eu/eli/C/2026/2543/oj.

   official amendment document ↗
3. Amendment 3Proposal for a directive · Recital 2
   Current text

   (2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as substitutes for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes which distort competition and undermine the proper functioning of the internal market. In the interest of uniform and fair taxation those substitutes for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited f…

   Amendment

   (2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as alternatives for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those alternatives, which pose a challenge to the proper functioning of the internal market. In the interest of uniform and fair taxation, those alternatives for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. Proper implementation of the ‘less harm, less tax’ principle requires that tax policies reflect t…

   Excerpt — full text in the official PDF.
   official amendment document ↗
4. Amendment 4Proposal for a directive · Recital 3
   Current text

   (3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight ill…

   Amendment

   (3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, thereby ensuring that public health considerations are fully integrated into the design and implementation of fiscal measures, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Conven…

   Excerpt — full text in the official PDF.
   official amendment document ↗
5. Amendment 5Proposal for a directive · Recital 3 a (new)
   Amendment

   (3a) Currently, the cost of living is rising across the Union. When setting new minimum levels of taxation for tobacco products, it is essential to consider the regressive nature of tobacco taxes and the disproportionate financial burden of tobacco use on low-income population groups. Given the higher prevalence of smoking among lower-income households and the significantly larger share of their earnings spent on tobacco products, they are much more affected by tax increases than higher-income households.

   official amendment document ↗
6. Amendment 6Proposal for a directive · Recital 4
   Current text

   (4) One of the objectives of the Treaty on European Union is to maintain an economic union, whose characteristics are similar to those of a domestic market, within which there is healthy competition. As regards manufactured tobacco and tobacco related products, the achievement of this aim presupposes that the application in the Member States of taxes affecting the consumption of products in the relevant sector does not distort conditions of competition and does not impede their free movement within the Union.

   Amendment

   (4) One of the objectives of the Treaty on European Union is to maintain an economic union, whose characteristics are similar to those of a domestic market, within which there is healthy competition. As regards manufactured tobacco and tobacco related products, the achievement of this aim presupposes that the application in the Member States of taxes affecting the consumption of products in the relevant sector does not distort conditions of competition and does not impede their free movement within the Union, and that their price increases do not result in fostering competition from outside the Union through lower-quality products, which would be detrimental not only to Union industry but al…

   Excerpt — full text in the official PDF.
   official amendment document ↗
7. Amendment 7Proposal for a directive · Recital 6
   Current text

   (6) The various types of manufactured tobacco and tobacco related products , distinguished by their characteristics and by the way in which they are used, should be defined.

   Amendment

   (6) The various types of manufactured tobacco and tobacco related products, distinguished by their characteristics, by their differing health risks and by the way in which they are used, should be defined.

   official amendment document ↗
8. Amendment 8Proposal for a directive · Recital 8
   Current text

   (8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. A distinction also needs to be made between cigars and cigarillos to ensure legal consistency and allow Member States to adapt taxation regimes where necessary to avoid tax-induced substitution.

   Amendment

   (8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. The definition of manufactured tobacco and tobacco related products pursuant to this Directive should be aligned with the definitions laid down in other legislative acts of the Union.

   official amendment document ↗
9. Amendment 9Proposal for a directive · Recital 9
   Current text

   (9) In the interests of uniform and fair taxation, a definition of cigarettes, cigars, cigarillos , fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco, heated tobacco and other manufactured tobacco should be laid down so that rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more, a cigar of a maximum weight of 3 g each is treated as a cigarillo, smoking tobacco which is similar in many respects to fine-cut tobacco for the rolling of cigarettes is treated as fine-cut tobacco , tobacco which can be used in a waterpipe is treated as waterpipe tobacco, tobacco which is heated or ot…

   Amendment

   (9) In the interests of uniform and fair taxation, a definition of cigarettes, cigars and cigarillos , fine-cut tobacco for the rolling of cigarettes and other smoking tobacco , waterpipe tobacco, heated tobacco and other manufactured tobacco should be laid down so that rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more, smoking tobacco which is similar in many respects to fine-cut tobacco for the rolling of cigarettes is treated as fine-cut tobacco , tobacco which is sold, or intended to be sold, in a waterpipe is treated as waterpipe tobacco, tobacco which is heated or otherwise activated by chemical reaction i…

   Excerpt — full text in the official PDF.
   official amendment document ↗
10. Amendment 10Proposal for a directive · Recital 11 a (new)
    Amendment

    (11a) Due consideration should be given to the economic sustainability of agricultural production and of manufacturing and retail sectors linked to tobacco, particularly in regions where such activities represent a significant source of employment, while ensuring consistency with public health objectives.

    official amendment document ↗
11. Amendment 11Proposal for a directive · Recital 12
    Current text

    (12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics and how they are used.

    Amendment

    (12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different and proportionate minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics, health risks and how the products are used. Clearly defined product categories and minimum rates of excise duties would help to reduce consumption and minimise distortion of competition in Member States by ensuring coherent tax treatment of products across the internal market.

    official amendment document ↗
12. Amendment 12Proposal for a directive · Recital 13
    Current text

    (13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated every three years on the basis of changes in the Union harmonised index of consumer prices, as published by Eurostat.

    Amendment

    (13) To avoid its obsolescence over time and to ensure its effectiveness, the minimum Union rate of excise duty for each product category should be updated every three years exclusively on the basis of changes in the Union harmonised index of consumer prices, excluding energy and unprocessed food (core inflation), as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation in order to avoid potential excessive volatility caused by significant price increases of more fluctuating goods such as energy and food. Moreover, a maximum adjustment cap of 9 % should ensure better predictability for national tax authorities and the tobacco products market.…

    Excerpt — full text in the official PDF.
    official amendment document ↗
13. Amendment 13Proposal for a directive · Recital 14
    Current text

    (14) To ensure a balanced distribution of impacts across Member States, the economic situation of Member States needs to be considered by adjusting the minimum Union rates of excise duty by the price levels index of each Member State, as published by Eurostat. Such adjustment should be revised every three years.

    Amendment

    (14) To ensure a balanced distribution of impacts across Member States, the economic situation of Member States needs to be considered by adjusting the minimum Union rates of excise duty by the price levels index of each Member State, as published by Eurostat. Such adjustment should be revised every three years. The price level index adjustment should be applied exclusively within the scope of this Directive and should not be referenced in relation to any future tax directives.

    official amendment document ↗
14. Amendment 14Proposal for a directive · Recital 14 a (new)
    Amendment

    (14a) The assessment of the redistributive effects of fiscal measures should take into account both their impact on income distribution and their contribution to reducing health risks and long-term public expenditure related to healthcare.

    official amendment document ↗
15. Amendment 15Proposal for a directive · Recital 18
    Current text

    (18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives.

    Amendment

    (18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. It is therefore of the utmost importance to keep in mind the impact of new minimum excise duty rates on illicit trade and the growth of the black market. Delivering on public health objectives while simultaneously not incenti…

    Excerpt — full text in the official PDF.
    official amendment document ↗
16. Amendment 16Proposal for a directive · Recital 23
    Current text

    (23) It is necessary to bring the minimum levels for fine-cut tobacco for the rolling of cigarettes closer to the minimum levels applicable to cigarettes, so as to better take account of the degree of competition existing between the two products, reflected in consumption patterns observed, as well as their equally harmful character. Similarly, the increase of EU minima for cigars, cigarillos and other smoking tobacco aims to reduce the gap with the rate for cigarettes to achieve a progressive convergence between products and minimise the risk of cross-product substitution .

    Amendment

    (23) It is necessary to bring the minimum levels for fine-cut tobacco for the rolling of cigarettes closer to the minimum levels applicable to cigarettes, so as to better take account of the degree of competition existing between the two products, reflected in consumption patterns observed, as well as their equally harmful character.

    official amendment document ↗
17. Amendment 17Proposal for a directive · Recital 23 a (new)
    Amendment

    (23a) As regards cigars and cigarillos, such products form a distinct and marginal market segment with a small overall share, limited substitution potential with cigarettes due to different consumer profiles and consumption patterns, and are predominantly produced by small and medium-sized enterprises (SMEs) as well as family-owned businesses deeply rooted in regional economies. To preserve proportionality and avoid disproportionate market disruptions and undue harm to that niche category, minimum excise duties should explicitly reflect those unique characteristics, such as low market volume, occasional rather than daily use, and minimal cross-product substitution, while maintaining a struct…

    Excerpt — full text in the official PDF.
    official amendment document ↗
18. Amendment 18Proposal for a directive · Recital 23 b (new)
    Amendment

    (23b) Given the specificities of the cigar and cigarillo market, the Commission should, by ... [two years from the date of entry into force of this Directive], assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs and family-owned manufacturers, regional employment and supply chains, and substitution patterns. Where the assessment shows a disproportionate impact on SMEs, family-owned manufacturers or regional employment, the Commission should submit a legislative proposal to adjust the applicable minimum rates or the structure of those rates so as to ensure proportionality and to maintain an appropriate differential vis-à-vis cigarettes.

    official amendment document ↗
19. Amendment 19Proposal for a directive · Recital 23 c (new)
    Amendment

    (23c) Given the specific characteristics of the nicotine pouches market, and considering its recent emergence, which is characterised by producers that are SMEs, Member States should provide for a phased implementation of the applicable excise framework, accompanied by appropriate administrative support and guidance for smaller economic operators.

    official amendment document ↗
20. Amendment 20Proposal for a directive · Recital 25
    Current text

    (25) To capture the heterogeneity in current formats of heated tobacco, and to anticipate future formats, the setting of an overall minimum excise duty expressed as a percentage, as an amount per kilogram or for a given number of items is the most appropriate for the functioning of the internal market. Thus, the overall minimum excise duty should be expressed as an amount per kilogram or an amount for a given number of items depending on the type of heated tobacco product concerned.

    Amendment

    (25) To capture the heterogeneity in current formats of heated tobacco, and to anticipate future formats, the setting of an overall minimum excise duty expressed as a percentage, or as an amount per kilogram or for a given number of items is the most appropriate for the functioning of the internal market.

    official amendment document ↗
21. Amendment 21Proposal for a directive · Recital 26
    Current text

    (26) In order to have neutral conditions of competition in the tobacco sector, it is also necessary to set the minimum tax levels for waterpipe tobacco, heated tobacco, other manufactured tobacco and tobacco related products which can be seen as substitutes for tobacco products from a fiscal perspective.

    Amendment

    (26) In order to have neutral conditions of competition in the tobacco sector, it is also necessary to set the minimum tax levels in a manner ensuring fair competition between product categories and avoiding distortions affecting legally operating economic actors, for waterpipe tobacco, heated tobacco, other manufactured tobacco and tobacco related products which can be seen as substitutes for tobacco products from a fiscal perspective.

    official amendment document ↗
22. Amendment 22Proposal for a directive · Recital 27
    Current text

    (27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, with a higher rate for liquids with a concentration of nicotine higher than 15 mg/ml to reflect the variety of products and prevent tax avoidance through ‘do-it-yourself’ mixtures.

    Amendment

    (27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, regardless of whether they contain nicotine. Not having to verify the nicotine content should make enforcement and supervision easier for national tax authorities. In light of the increased appeal of electronic cigarettes, strong and evidence-based measures should be implemented to address the use of those products, in particular by underage people.

    official amendment document ↗
23. Amendment 23Proposal for a directive · Recital 29
    Current text

    (29) Transitional periods of four years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after two years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects.

    Amendment

    (29) Transitional periods of six years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after three years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects and ensuring a socially balanced adjustment, while taking into account any potential impact on vulnerable populations.

    official amendment document ↗
24. Amendment 24Proposal for a directive · Recital 32
    Current text

    (32) Member States should be allowed to grant exemptions from excise duty or make refunds of excise duty in respect of certain types of manufactured tobacco and tobacco related products depending on the use which is made of them.

    Amendment

    (32) Member States should be allowed to grant exemptions from excise duty for approved medical purposes, or make refunds of excise duty in respect of certain types of manufactured tobacco and tobacco related products depending on the use which is made of them.

    official amendment document ↗
25. Amendment 25Proposal for a directive · Recital 33
    Current text

    (33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the real value of the rates of excise duty, and the difference between excise revenues due and collected.

    Amendment

    (33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the protection of public revenues, the real value of the rates of excise duty, and the difference between excise revenues due and collected.

    official amendment document ↗
26. Amendment 26Proposal for a directive · Recital 34
    Current text

    (34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect changes in harmonised index of consumer prices. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making4 . In particular, to ensure equal participation in the preparation of delegated act…

    Amendment

    deleted

    Excerpt — full text in the official PDF.
    official amendment document ↗
27. Amendment 27Proposal for a directive · Recital 36
    Current text

    (36) Minimum levels for new tobacco and nicotine products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments. The Commission should review this directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), and consider the possible equalisation of the taxation levels for different product categories, increasing the minimum levels of taxation for heated tobacco and tobacco related products referred to in Articles 20(2)(f) and 22 accordingly.

    Amendment

    deleted

    official amendment document ↗
28. Amendment 28Proposal for a directive · Article 2 – paragraph 1 – point b
    Current text

    (b) cigars;

    Amendment

    (b) cigars and cigarillos;

    official amendment document ↗
29. Amendment 29Proposal for a directive · Article 2 – paragraph 1 – point c
    Current text

    (c) cigarillos;

    Amendment

    deleted

    official amendment document ↗
30. Amendment 30Proposal for a directive · Article 2 – paragraph 1 – point d – point i a (new)
    Amendment

    (ia) waterpipe tobacco

    official amendment document ↗
31. Amendment 31Proposal for a directive · Article 2 – paragraph 1 – point e
    Current text

    (e) waterpipe tobacco;

    Amendment

    deleted

    official amendment document ↗
32. Amendment 32Proposal for a directive · Article 2 – paragraph 3
    Current text

    3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested tobacco that has been cured or dried and is not manufactured tobacco as defined in Articles 3 to 8

    Amendment

    3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested and dried tobacco that has undergone an initial processing stage.

    official amendment document ↗
33. Amendment 33Proposal for a directive · Article 2 – paragraph 5
    Current text

    5. Products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco or tobacco related products .

    Amendment

    5. Products containing no tobacco and used exclusively for medical purposes and authorised, where required, by a competent Union or national authority, shall not be treated as manufactured tobacco or tobacco related products .

    official amendment document ↗
34. Amendment 34Proposal for a directive · Article 3 – paragraph 1 – point a
    Current text

    (a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

    Amendment

    (a) rolls of tobacco which are intended to be smoked through a combustion process as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

    official amendment document ↗
35. Amendment 35Proposal for a directive · Article 3 – paragraph 1 – point b
    Current text

    (b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;

    Amendment

    (b) rolls of tobacco which are intended to be smoked through a combustion process which, by simple non-industrial handling, are inserted into cigarette-paper tubes, or

    official amendment document ↗
36. Amendment 36Proposal for a directive · Article 3 – paragraph 1 – point c
    Current text

    (c) rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.

    Amendment

    (c) rolls of tobacco which are intended to be smoked through a combustion process which, by simple non-industrial handling, are wrapped in cigarette paper.

    official amendment document ↗
37. Amendment 37Proposal for a directive · Article 4 – paragraph 1 – introductory part
    Current text

    1. For the purposes of this Directive, the following shall be deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked as they are:

    Amendment

    1. For the purposes of this Directive, the following shall be deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked through a combustion process as they are:

    official amendment document ↗
38. Amendment 38Proposal for a directive · Article 4 – paragraph 2
    Current text

    2. Cigarillos are cigars of a maximum weight of 3 g each.

    Amendment

    deleted

    official amendment document ↗
39. Amendment 39Proposal for a directive · Article 5 – paragraph 1 – point a
    Current text

    (a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

    Amendment

    (a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is intended to be smoked through a combustion process without further industrial processing;

    official amendment document ↗
40. Amendment 40Proposal for a directive · Article 5 – paragraph 1 – point b
    Current text

    (b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

    Amendment

    (b) tobacco refuse put up for retail sale which does not fall under Article 3(1), Article 4(1), Article 7(1) and Article 8 and which is intended to be smoked through a combustion process. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

    official amendment document ↗
41. Amendment 41Proposal for a directive · Article 5 – paragraph 2 a (new)
    Amendment

    2a. Smoking tobacco which is sold or intended to be sold for use in a waterpipe for the production of emissions which are passed through a liquid before inhalation by the users shall be deemed to be waterpipe tobacco.

    official amendment document ↗
42. Amendment 42Proposal for a directive · Article 6
    Current text

    Article 6 1. For the purposes of this Directive, ‘waterpipe tobacco’ means tobacco which can be used in a waterpipe for the production of emissions which are passed through a liquid before inhalation by the users. 2. Products consisting in whole or in part of substances other than tobacco but otherwise falling within the definition set out in paragraph 1 shall be treated as waterpipe tobacco. 3. Products which fall within the definitions set out in both paragraphs 1 and 2 of this Article and in Article 5 and can be used both via a waterpipe as waterpipe tobacco and as smoking tobacco shall be treated as smoking tobacco. 4. Products which fall within the definitions set out in both paragraphs…

    Amendment

    deleted

    Excerpt — full text in the official PDF.
    official amendment document ↗
43. Amendment 43Proposal for a directive · Article 7 – paragraph 1
    Current text

    1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, other than via a waterpipe as referred to in Article 6(1).

    Amendment

    1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, which are intended for inhalation by users as they are, without combustion, other than via a waterpipe as referred to in Article 6(1).

    official amendment document ↗
44. Amendment 44Proposal for a directive · Article 7 – paragraph 1 a (new)
    Amendment

    1a. Where heated tobacco is taxed per item in accordance with Article 20(1), point (b), an item of heated tobacco referred to in paragraph 1 of this Article shall, for excise duty purposes, be considered to be two items where the tobacco content is higher than 0,45 grams but not higher than 0,75 grams, to be three items where the tobacco content is higher than 0,75 grams but not higher than 1,05 grams, and to be one additional item for each 0,3 grams of tobacco content starting at 1,05 grams.

    official amendment document ↗
45. Amendment 45Proposal for a directive · Article 7 – paragraph 2 a (new)
    Amendment

    2a. Products which fall under the definition of heated tobacco laid down in paragraph 1 of this Article and which can also be deemed to be cigarettes as defined in Article 3, or cigars or cigarillos as referred to in Article 4, or smoking tobacco as defined in Article 5, shall be subject in each Member State to whichever excise duty is higher in accordance with the national law of that Member State.

    official amendment document ↗
46. Amendment 46Proposal for a directive · Article 7 – paragraph 3
    Current text

    3. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 3 shall be treated as cigarettes.

    Amendment

    deleted

    official amendment document ↗
47. Amendment 47Proposal for a directive · Article 7 – paragraph 4
    Current text

    4. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 4 shall be treated as cigars or cigarillos.

    Amendment

    deleted

    official amendment document ↗
48. Amendment 48Proposal for a directive · Article 7 – paragraph 5
    Current text

    5. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 5 shall be treated as smoking tobacco.

    Amendment

    deleted

    official amendment document ↗
49. Amendment 49Proposal for a directive · Article 9 – paragraph 1 – point a
    Current text

    (a) liquids containing nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

    Amendment

    (a) liquids containing nicotine but not tobacco that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices;

    official amendment document ↗
50. Amendment 50Proposal for a directive · Article 9 – paragraph 1 – point b
    Current text

    (b) liquids not containing nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

    Amendment

    (b) liquids not containing nicotine or tobacco which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices.

    official amendment document ↗
51. Amendment 51Proposal for a directive · Article 9 – paragraph 2
    Current text

    2. For the purposes of this Directive, ‘electronic cigarette’ means a product that can be used for consumption of vapour via a mouth piece, or any component of that product, including a cartridge, a tank and a device without cartridge or tank and that can be disposable or refillable by means of a refill container or a tank, or rechargeable with single use cartridges.

    Amendment

    2. For the purposes of this Directive, ‘electronic cigarette’ means a product that can be used for consumption of vapour, or any component of that product that can be disposable or refillable, or rechargeable.

    official amendment document ↗
52. Amendment 52Proposal for a directive · Article 10 – paragraph 1
    Current text

    1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine intended for oral intake which are mixed with vegetable fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

    Amendment

    1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine but not tobacco intended for oral intake, or plant fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

    official amendment document ↗
53. Amendment 53Proposal for a directive · Article 10 – paragraph 2
    Current text

    2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and liquids for electronic cigarettes as defined in Article 9(1).

    Amendment

    2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and heated tobacco as defined in Article 7(1) and liquids for electronic cigarettes as defined in Article 9(1).

    official amendment document ↗
54. Amendment 54Proposal for a directive · Article 11 – paragraph 1
    Current text

    A natural or legal person established in the Union who manufactures a product or has such a product designed or manufactured and markets that product under his name or trademark shall be deemed to be a manufacturer.

    Amendment

    A natural or legal person established in the Union who manufactures a tobacco or tobacco related product or has such a product designed or manufactured and markets that product under his name or trademark shall be deemed to be a manufacturer.

    official amendment document ↗
55. Amendment 55Proposal for a directive · Article 12 – paragraph 2
    Current text

    2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices as published by Eurostat.

    Amendment

    2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate used to determine the minimum tax level of a product shall not be adjusted by more than 9 %.

    official amendment document ↗
56. Amendment 56Proposal for a directive · Article 12 – paragraph 3
    Current text

    3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the sum of one third of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus two thirds of the Union rate for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

    Amendment

    3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the sum of two thirds of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus one third of the Union rate for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

    official amendment document ↗
57. Amendment 57Proposal for a directive · Article 12 – paragraph 4 a (new)
    Amendment

    4a. For calculating the adjustment under paragraphs 1, 2 and 4, the following formula shall apply: where: y is the first year the adjusted rate shall apply, and HICP is the harmonised index of consumer prices.

    official amendment document ↗
58. Amendment 58Proposal for a directive · Article 12 – paragraph 5
    Current text

    5. The Commission is empowered to adopt delegated acts in accordance with Article 31 to amend the minimum Union rates laid down in Article 16, Article 20(2) and Article 22(2) in such a manner that they reflect the adjustment made in accordance with paragraph 2 of this Article.

    Amendment

    deleted

    official amendment document ↗
59. Amendment 59Proposal for a directive · Article 12 – paragraph 6
    Current text

    6. Paragraphs 1-5 of this article shall not apply to the transitional periods established in Article 20(4) and (5) and Article 22(3) and (4).

    Amendment

    6. Paragraph 2 shall apply from 1 January 2036.

    official amendment document ↗
60. Amendment 60Proposal for a directive · Article 16 – paragraph 1
    Current text

    The overall excise duty on cigarettes shall represent at least 63 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 215 per 1000 cigarettes, adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

    Amendment

    The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 200 per 1000 cigarettes, adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

    official amendment document ↗
61. Amendment 61Proposal for a directive · Article 16 – paragraph 2
    Current text

    However, Member States which levy an excise duty of at least the Union rate of EUR 274 per 1000 cigarettes, adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 63 % of the weighted average retail selling price of cigarettes released for consumption % requirement set out in the first subparagraph of this Article.

    Amendment

    However, Member States which levy an excise duty of at least the Union rate of EUR 250 per 1000 cigarettes, adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 60 % of the weighted average retail selling price of cigarettes released for consumption requirement set out in the first subparagraph of this Article.

    official amendment document ↗
62. Amendment 62Proposal for a directive · Article 19 – paragraph 1 – point a
    Current text

    (a) cigars

    Amendment

    (a) cigars and cigarillos;

    official amendment document ↗
63. Amendment 63Proposal for a directive · Article 19 – paragraph 1 – point b
    Current text

    (b) cigarillos;

    Amendment

    deleted

    official amendment document ↗
64. Amendment 64Proposal for a directive · Article 19 – paragraph 1 – point c
    Current text

    (c) fine-cut tobacco for the rolling of cigarettes;

    Amendment

    deleted

    official amendment document ↗
65. Amendment 65Proposal for a directive · Article 19 – paragraph 1 – point d
    Current text

    (d) other smoking tobacco;

    Amendment

    (d) smoking tobacco, including: (i) fine-cut tobacco for the rolling of cigarettes; (ii) waterpipe tobacco; (iii) other smoking tobacco;

    official amendment document ↗
66. Amendment 66Proposal for a directive · Article 19 – paragraph 1 – point e
    Current text

    (e) waterpipe tobacco;

    Amendment

    deleted

    official amendment document ↗
67. Amendment 67Proposal for a directive · Article 20 – paragraph 1 – subparagraph 1 – point b
    Current text

    (b) a specific duty expressed as an amount per kilogram or, in the case of cigars, cigarillos and heated tobacco, alternatively for a given number of items; or

    Amendment

    (b) a specific duty expressed as an amount per kilogram or, in the case of cigars and cigarillos, and heated tobacco, alternatively for a given number of items; or

    official amendment document ↗
68. Amendment 68Proposal for a directive · Article 20 – paragraph 2 – table

    Replaces or inserts a longer passage — full text in the official document.

    official amendment document ↗
69. Amendment 69Proposal for a directive · Article 20 – paragraph 4
    Current text

    4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2029 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 88 per 1 000 items or EUR 125 per kilogram or 45% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

    Amendment

    4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars and cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 58 per 1 000 items or EUR 83 per kilogram or 20 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

    official amendment document ↗
70. Amendment 70Proposal for a directive · Article 20 – paragraph 5
    Current text

    5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram or 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 98 per 1 000 items or EUR 140 per kilogram or 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling pr…

    Amendment

    5. By way of derogation from paragraph 2, from 1 January 2032 until 31 December 2033 Member States shall ensure that excise duty rates are at least EUR 24 per 1 000 items or per kilogram or 10 % of the retail selling price inclusive of all taxes for cigars and cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 68 per 1 000 items or EUR 97 per kilogram or 30 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling pri…

    Excerpt — full text in the official PDF.
    official amendment document ↗
71. Amendment 71Proposal for a directive · Article 22 – paragraph 1 – subparagraph 1 – point a a (new)
    Amendment

    (aa) in the case of liquids for electronic cigarettes, a specific duty expressed as an amount per millilitre;

    official amendment document ↗
72. Amendment 72Proposal for a directive · Article 22 – paragraph 1 – subparagraph 1 – point b
    Current text

    (b) a specific duty expressed as an amount per kilogram;

    Amendment

    (b) in the case of nicotine pouches and other nicotine products, a specific duty expressed as an amount per kilogram, or alternatively for a given number of items;

    official amendment document ↗
73. Amendment 73Proposal for a directive · Article 22 – paragraph 1 – subparagraph 1 – point c
    Current text

    (c) a mixture of both, combining an ad valorem element and a specific element.

    Amendment

    (c) a mixture of the excise duties under points (a) and (aa), or points (a) and (b), combining an ad valorem element and a specific element.

    official amendment document ↗
74. Amendment 74Proposal for a directive · Article 22 – paragraph 2
    Current text

    2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for: (a) liquids containing from 0 mg of nicotine per millilitre to a maximum of 15 mg of nicotine per millilitre: 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,12 per millilitre, adjusted in accordance with Article 12; (b) liquids containing more than 15 mg of nicotine per millilitre: 40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,36 per millilitre, adjusted in accordance with Article 12.

    Amendment

    2. The overall excise duty on liquids for electronic cigarettes, whether they contain nicotine or not, expressed as a percentage or as an amount per millilitre, shall be at least 30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,30 per millilitre, adjusted in accordance with Article 12.

    official amendment document ↗
75. Amendment 75Proposal for a directive · Article 22 – paragraph 3 – subparagraph 1
    Current text

    Member States shall be allowed a transitional period until 31 December 2031 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

    Amendment

    Member States shall be allowed a transitional period until 31 December 2032 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

    official amendment document ↗
76. Amendment 76Proposal for a directive · Article 22 – paragraph 3 – subparagraph 2 – introductory part
    Current text

    From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

    Amendment

    From 1 January 2030 the overall excise duty, expressed as a percentage, as an amount per kilogram or as an amount for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

    official amendment document ↗
77. Amendment 77Proposal for a directive · Article 22 – paragraph 3 – subparagraph 2 – point a
    Current text

    (a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

    Amendment

    (a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 30 per kilogram;

    official amendment document ↗
78. Amendment 78Proposal for a directive · Article 22 – paragraph 3 – subparagraph 2 – point b
    Current text

    (b) other nicotine products: 25 % of the retail selling price including all taxes.

    Amendment

    (b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram or EUR 0,25 per millilitre.

    official amendment document ↗
79. Amendment 79Proposal for a directive · Article 22 – paragraph 4 – introductory part
    Current text

    4. From 1 January 2032 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

    Amendment

    4. From 1 January 2033 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage, as an amount per kilogram or for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

    official amendment document ↗
80. Amendment 80Proposal for a directive · Article 22 – paragraph 4 – point a
    Current text

    (a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

    Amendment

    (a) nicotine pouches: 28 % of the retail selling price including all taxes or the Union rate of EUR 50 per kilogram, adjusted in accordance with Article 12;

    official amendment document ↗
81. Amendment 81Proposal for a directive · Article 22 – paragraph 4 – point b
    Current text

    (b) other nicotine products: 50 % of the retail selling price including all taxes.

    Amendment

    (b) other nicotine products: 35 % of the retail selling price including all taxes or the Union rate of EUR 35 per kilogram or EUR 0,25 per millilitre.

    official amendment document ↗
82. Amendment 82Proposal for a directive · Article 26 – paragraph 2 – subparagraph 1 – point a a (new)
    Amendment

    (aa) manufactured tobacco and tobacco related products which are destroyed under administrative supervision;

    official amendment document ↗
83. Amendment 83Proposal for a directive · Article 28 – paragraph 1 – subparagraph 2
    Current text

    The report by the Commission shall examine minimum levels of taxation taking into account the proper functioning of the internal market , public health , the real value of the rates of excise duty, and the wider objectives of the Treaty on the Functioning of the European Union. The report shall assess the application and the impact of the provisions regarding raw tobacco as regards tax evasion and fraud.

    Amendment

    The report by the Commission shall examine minimum levels of taxation taking into account the proper functioning of the internal market, public health, the real value of the rates of excise duty taking into account also the purchasing power in individual Member States, and the wider objectives of the Treaty on the Functioning of the European Union. The Commission shall also monitor the impact of revised minimum rates taking into account illicit trade, employment in affected sectors, and regional economic disparities. The report shall assess the application and the impact of the provisions regarding raw tobacco as regards tax evasion and fraud.

    official amendment document ↗
84. Amendment 84Proposal for a directive · Article 28 – paragraph 1 – subparagraph 3
    Current text

    Member States shall, upon request, submit to the Commission available information needed to prepare the report, including the information needed to compare the amount of excise collected and the amount of excise due each year on their territory.

    Amendment

    Member States shall, upon request, submit to the Commission available information needed to prepare the report.

    official amendment document ↗
85. Amendment 85Proposal for a directive · Article 28 – paragraph 4
    Current text

    4. Minimum levels for new tobacco and nicotine products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments. The Commission shall without undue delay review this directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), and consider the possible equalisation of the taxation levels for different product categories, increasing the minimum levels of taxation for heated tobacco and tobacco related products referred to in Articles 20(2)(f) and 22 accordingly.

    Amendment

    deleted

    official amendment document ↗
86. Amendment 86Proposal for a directive · Article 28 a (new)
    Amendment

    Article 28a By … [two years from the date of entry into force of this Directive], the Commission shall assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs, family-owned manufacturers, regional employment, supply chains, and substitution patterns. Where the assessment shows a disproportionate adverse impact on SMEs, family-owned manufacturers or regional employment, the Commission shall submit a legislative proposal to adjust the applicable minimum rates or the structure of those rates so as to ensure proportionality and to maintain an appropriate differential vis-à-vis cigarettes.

    official amendment document ↗
87. Amendment 87Proposal for a directive · Article 30
    Current text

    Article 30 1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt the delegated acts referred to in Article 12(5) shall be conferred on the Commission for an indeterminate period of time. 3. The delegation of power referred to in Article 12(5) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.…

    Amendment

    deleted

    Excerpt — full text in the official PDF.
    official amendment document ↗
88. Amendment 88ECRProposal for a directive · Article 22 – paragraph 4
    Current text

    4. From 1 January 2032 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for: (a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12; (b) other nicotine products: 50 % of the retail selling price including all taxes.

    Amendment

    deleted

    official amendment document ↗
89. Amendment 89S&D, Renew, Verts/ALE, The LeftProposal for a directive · Recital 3
    Current text

    (3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight ill…

    Amendment

    (3) It is necessary to ensure that the Union's fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health, that Europe's Beating Cancer Plan set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization's Framework Convention on Tobacco Control. This health protection objective is particularly pressing as the European region has the highest prevale…

    Excerpt — full text in the official PDF.
    official amendment document ↗
90. Amendment 90S&D, Renew, Verts/ALE, The LeftProposal for a directive · Recital 3 a (new)
    Amendment

    (3a) The World Health Organization does not recommend the use of nicotine-containing products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) for smoking cessation and instead advocates for strengthening health systems to provide evidence-based cessation measures, including behavioural counselling and approved pharmacotherapies. Instead, these products, whether combustible or smokeless, pose a growing threat to cardiovascular health. While tobacco smoking continues to cause millions of deaths annually, the rapid uptake of e-cigarettes, heated tobacco and synthetic nicotine pouches, particularly among the youth, risks reversing decades of p…

    Excerpt — full text in the official PDF.
    official amendment document ↗
91. Amendment 91S&D, Renew, Verts/ALE, The LeftProposal for a directive · Recital 4 a (new)
    Amendment

    (4a) The Union is a Party to the WHO Framework Convention on Tobacco Control. Article 5.3 of that Convention requires that, in setting and implementing tobacco control policies, Parties act to protect those policies from commercial and other vested interests of the tobacco industry. The legislative process leading to this Directive, including any delegated and implementing measures adopted pursuant to it, should be conducted in full compliance with that obligation. The use of studies, data or projections produced by or on behalf of tobacco industry actors should be treated with particular caution and should not, in itself, constitute a basis for reducing the ambition of minimum excise duty r…

    Excerpt — full text in the official PDF.
    official amendment document ↗
92. Amendment 92S&D, Renew, Verts/ALE, The LeftProposal for a directive · Recital 15
    Current text

    (15) The structure of the excise duty on cigarettes should include, in addition to a specific component calculated per unit of the product, a proportional component based on the retail selling price, inclusive of all taxes. The turnover tax on cigarettes has the same effect as an ad valorem excise duty and this fact should be taken into account when the ratio between the specific component of the excise duty and the total tax burden is being established.

    Amendment

    (15) The structure of the excise duty on cigarettes should include, in addition to a specific component set at EUR 215 per 1000 cigarettes, a proportional component set at 63 % of the retail selling price, inclusive of all taxes. The turnover tax on cigarettes has the same effect as an ad valorem excise duty and this fact should be taken into account when the ratio between the specific component of the excise duty and the total tax burden is being established.

    official amendment document ↗
93. Amendment 93S&D, Renew, Verts/ALE, The LeftProposal for a directive · Recital 18
    Current text

    (18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives.

    Amendment

    A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers' consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. The risk of illicit trade should not be invoked to justify the reduction or limitation of minimum excise duty rates. Empirical evidence consistently demonstrates that the primary drivers of illicit tobacco trade are weak enforceme…

    Excerpt — full text in the official PDF.
    official amendment document ↗
94. Amendment 94S&D, Renew, Verts/ALE, The LeftProposal for a directive · Article 12 – paragraph 3 a (new)
    Amendment

    3a. The newly adjusted minimum tax level shall not be lower than the minimum excise duty applicable in the Member State immediately prior to the rate adjustment pursuant to paragraphs 2 and 3. Where the adjustment would result in a lower level, the minimum excise duty shall remain unchanged at its pre-adjustment level.

    official amendment document ↗
95. Amendment 95S&D, Renew, Verts/ALE, The LeftProposal for a directive · Article 12 – paragraph 4
    Current text

    4. From 1 January 2031 each Member State shall ensure that the overall excise duty on manufactured tobacco and tobacco related products respect the minimum tax levels specified in Article 16, Article 20(2) and Article 22(2) and adjusted in accordance with paragraphs 2 and 3 of this Article from the first day of the year following the year in which the adjustment occurs.

    Amendment

    4. From 1 January 2031 each Member State shall ensure that the overall excise duty on manufactured tobacco and tobacco related products respect the minimum tax levels specified in Article 16, Article 20(2) and Article 22(2) and adjusted in accordance with paragraphs 2, 3 and 3a of this Article from the first day of the year following the year in which the adjustment occurs.

    official amendment document ↗
96. Amendment 96S&D, Renew, Verts/ALE, The LeftProposal for a directive · Article 12 – paragraph 4 a (new)
    Amendment

    4a. The adjustment of minimum Union rates pursuant to this Article shall not be subject to any upper limit. Any cap on the periodic adjustment would risk reproducing the structural erosion of minimum rates that characterised the period of application of Directive 2011/64/EU, contrary to the public health and internal market objectives of this Directive.

    official amendment document ↗