2 Amendments of Astrid LULLING related to 2008/0150(CNS)
Amendment 24 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 92/79/EEC
Article 2 – paragraph 1
Article 2 – paragraph 1
1. By 1 January 2014, Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 57 % of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 64 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 101 per 1 000 cigarettes oshall not be less than EUR 64 per 1 000 cigarettes for all types of cigarettes. Where the lowest retail selling price applied on 1 January 2009 exceeds EUR 100, the price increase shall be no more than EUR 10 until 1 January 2014. Member States that already have a minimum rate of excise duty shall not raise the level of that duty by more than 12 % between 1 January 2009 and 1 January 2014. In the basisevent of the weighted aveintroduction of a minimum ragte retail selling price need not comply with the 57% requirement set out in the first subparagraphof excise duty, such duty shall be no more than 100 % of the amount of the excise duty levied on the weighted average retail selling price.
Amendment 42 #
Proposal for a directive – amending act
Article 2 – point 1
Article 2 – point 1
Directive 92/80/EEC
Article 3 − paragraph 1 − subparagraphs 8 to 11
Article 3 − paragraph 1 − subparagraphs 8 to 11
As from 1 January 20104, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 38% of the retail selling price inclusive of all taxes, and at least EUR 43 per kilogram. As fromeither at least EUR 43 per kilogram or 12 % more than the level of 1 January 2014,0. Those Member States sthall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarett already have a minimum specific rate of excise duty shall not raise its level by more than 12 % between 1 January 2009 and 1 January 2014. In the event of the introduction of a minimum specific rates of at least 42% of the retail selling price inclusive of all taxes, and at least EUR 60 per kilogramexcise duty in a Member State, it shall be no more on 1 January 2014 than 100 % of the of the amount of the excise duty levied on the weighted average retail selling price. Member States shall gradually increase excise duties in order to reach those new minimum requirements referred to in the ninth subparagraph onby 1 January 2014. As from 1 January 2010, the 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 following: (a) in the case of cigars or cigarillos, 5% of the retail selling price inclusive of all taxes or EUR 12 per 1 000 items or per kilogram EUR 12 per 1 000 items or per kilogram. In the event that Member States decide to increase the specific rate on cigars and cigarillos, the increase by 1 January 2014 shall be no more than 130 % of the specific level of 1 January 2009; (b) in the case of smoking tobaccos, other than fine-cut smoking tobacco intended for the rolling of cigarettes, 20% of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.