2008/0150(CNS) | [ParlTrack]

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2008/0150(CNS) Excise duty: structure and rates applied on manufactured tobacco

Role	Committee	Rapporteur	Shadows
Lead	ECON	BECSEY Zsolt László (PPE-DE)
Opinion	ENVI

Lead committee dossier: ECON/6/66008
Legal Basis TFEU 113

Subjects

Links

Activites

2010/02/27 Final act published in Official Journal
- Directive 2010/12
- OJ L 050 27.02.2010, p. 0001
#2994
2010/02/16 Council Meeting
2010/02/16 End of procedure in Parliament
2010/02/16 Act adopted by Council after consultation of Parliament
#2972
2009/11/10 Council Meeting
#2940
2009/05/05 Council Meeting
- 2940 summary
  
  The Council examined a draft directive aimed at updating EU rules on the structure and rates of excise duties on tobacco products.The draft directive is intended to modernise and simplify the existing rules, whilst making them more transparent. In particular, it is aimed at bringing minimum excise duties for fine-cut tobacco gradually closer to those for cigarettes.The text is also aimed at ensuring a higher level of public health protection by raising minimum rates for tobacco products.The Council requested the Permanent Representative Committee to examine further the draft directive, on the basis of progress made by ministers, so as to enable it to reach an agreement at one of its forthcoming session.
2009/03/24 Results of vote in Parliament
- Results of vote in Parliament
- T6-0160/2009 summary
  
  The European Parliament adopted by 525 votes to 103, with 45 abstentions, a legislative resolution amending, under the consultation procedure, the proposal for a Council directive amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco.The main amendments are as follows:Cigarettes: MEPs consider that, in the internal market, the minimum level should be specified only as a fixed amount per each unit of tobacco. Therefore, by 1 January 2012, Member States shall ensure that excise duty shall not be less than EUR 64 per 1 000 cigarettes for all types of cigarettes. As from 1 January 2014, all the Member States shall ensure that excise duty on all categories of cigarettes shall not be less than EUR 75 per 1 000 cigarettes or EUR 8 more than the level of 1 January 2010.Member States in which the excise duty applied on 1 January 2009 for any retail selling price category is higher than EUR 64 per 1 000 cigarettes shall not reduce their level of excise duty.Transparency: the Commission shall calculate and publish, for purposes of information, the EU floor price for cigarettes, expressed in euros or another national currency, adding the excise duty and VAT levied on a nominal packet of cigarettes of a value of EUR 0 pre-tax.Fine-cut smoking tobacco: the amended text provides that, as from 1 January 2014, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least EUR 50 per kilogram or 6% more than the level of 1 January 2012. As from 1 January 2012, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of either at least EUR 43 per kilogram or 20% more than the level of 1 January 2010.Tobacco prevention: an amendment aims to align tobacco prevention policies as outlined in Council Recommendation 2003/54/EC with Directive 95/59 in order to improve tobacco control. It provides that the directive may not hinder implementation of national systems regarding the implementation by a Member State's competent authority of appropriate threshold price measures applicable to all tobacco products, in the context of that Member State 's public health policy, in order to discourage tobacco consumption, especially by the young, provided that they are compatible with Community legislation.Specific component of the excise duty: according to MEPs, by fixing the minimum and the maximum share of the specific component of the excise duty at 10% and 55% of the amount of the total tax burden, respectively, they can fulfil two objectives: (1) to achieve a moderate convergence of the excise structure; and (2) to maintain the two component excise duty in all the Member States and avoid the change in the competitive situation between cigarette producers.MEPs added that the specific component of the excise duty shall not be less than 10% as from 1 January 2014 and shall not be more than 60% of the amount of the total tax burden resulting from the aggregation of the specific excise duty and the proportional excise duty and the value added tax levied on the weighted average retail selling price.
2009/03/06 Committee report tabled for plenary, 1st reading/single reading
- A6-0121/2009
2009/03/02 Vote in committee, 1st reading/single reading
2008/09/23 Committee referral announced in Parliament, 1st reading/single reading
2008/07/16 Legislative proposal published
- COM(2008)0459 summary
  
  PURPOSE: to amend provisions relating to the structure and rates of excise duty applied to manufactured tobacco.PROPOSED ACT: Council Directive.BACKGROUND: smoking remains the biggest single form of avoidable death in the Community and one of the leading causes of morbidity and morality in the EU. The Community records around 650 000 smoking-related deaths every year. Taxation forms part of an overall strategy of prevention and dissuasion. According to the World Bank price increases of tobacco products are the single most effective intervention preventing smoking. A price increase of 10% decreases consumption, on average, by about 4% in high income countries among adults.A number of EU tax provisions, dating back to 1993, exist that seek to reduce the amount of smoking. In accordance with these provisions the Commission has held a four-yearly review of existing legislation. In July the Commission presented a fourth such report suggesting a number of significant amendments to existing Community legislation in order to modernise the existing rules and to ensure a level playing field for tobacco manufacturers and operators.In accordance with the current system established by Council Directive 92/79/EEC on the approximation of taxes on cigarettes and Council Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes, the European Commission is required to examine every four years the smooth operation of the single market, the real value of excise-duty rates and the wider objectives of the Treaty. CONTENT: this proposal for a Directive suggests a number of important amendments to existing Community legislation in order to modernise and simplify the existing rules, make them more transparent and better integrate public health concerns. In addition, it also deals with the alignment of excise duties for fine-cut smoking tobacco ("roll-your-own") with excise duties for cigarettes.The proposed amendments are the result of an in-depth examination conducted by the Commission. The conclusions of this examination are set out in the attached Commission report.Based on the above, the Commission makes the following proposals:to abolish the "most popular price category” (MPPC) as a reference point for EU minimum requirements on excise duties and for measuring the importance of specific excise duty within the total tax burden: currently, excise duties levied on cigarettes must account for at least 57% of price, and must be at least EUR 64 per 1000 cigarettes, for products falling under the "most popular price category" in that country. The Commission proposes replacing the most popular price category with a weighted average price of all cigarettes for determining the tax base. In order to underscore health objectives it will be combined with a monetary minimum tax applicable to all cigarettes;to increase gradually the minimum requirement for cigarettes in line with internal market objectives and health considerations: the current percentage of 57% will be increased to 63% of the weighted average price and the rate of €64 will rise to EUR 90 for all cigarettes by 2014, under the new proposal. It is estimated that this will contribute to a 10% decrease in tobacco consumption in most Member States within the next 5 years;to allow Member States greater flexibility to apply specific duties and to levy minimum excise duties on cigarettes: the Commission proposes to abolish the existing rule which forbid Member States to levy a minimum excise tax higher than 100% of the total excise on the most popular price category. Furthermore, the Commission proposes to widen the band of the specific component of the excise duty from 5% - 55% to 10% - 75%; to bring gradually the minimum rates for fine-cut tobacco intended for the rolling of cigarettes into line with the rate for cigarettes: it is proposed to introduce a compulsory monetary and ad-valorem minimum requirement for fine-cut tobacco. In order to respect a two thirds relationship between fine-cut and cigarettes, the monetary minimum requirement should be fixed at EUR 43 per kilogram and the proportional minimum requirement at 38%;to adjust for inflation the minimum requirements for tobacco products other than cigarettes and fine-cut tobacco intended for the rolling of cigarettes: the rate of inflation between 2003 and 2007 can be estimated at around 2% a year or at 8% over the period as a whole. Applying this percentage to the minimum specific amounts and rounding up to the nearest unit gives EUR 12 for cigars and cigarillos and EUR 22 for other smoking tobacco;to amend the definition of cigarettes, cigars and other tobacco products and monitoring the arrangements for tobacco taxation: for cigars and cigarillos, the proposal amends the definition of these products, so as to ensure that the lower minimum rate is restricted to "traditional cigars and cigarillos". The definition of pipe tobacco will also be adapted to better differentiate between pipe tobacco and fine-cut tobacco, as a number of Member States have reported tobacco being sold as pipe tobacco when its primary purpose is for hand-rolling or tubing of cigarettes.
- DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

Legislative proposal published: COM(2008)0459
Committee report tabled for plenary, 1st reading/single reading: A6-0121/2009
Results of vote in Parliament: Results of vote in Parliament
Decision by Parliament, 1st reading/single reading: T6-0160/2009
Debate in Council: 2940
: Directive 2010/12
: OJ L 050 27.02.2010, p. 0001

Amendments	Dossier
40	2008/0150(CNS) 2008/12/15 ECON 40 amendments... Amendment 17 # Olle SCHMIDT Proposal for a directive – amending act Recital 3 (3) As regards cigarettes, the arrangements should be simplified so as to create neutral conditions of competition for manufacturers, to reduce the partitioning of the tobacco markets and to underscore health objectives. To this end, the concept of the most popular price category should be replaced; the ~~price related minimum~~minimum excise duty requirements should ~~refer to the weighted average retail selling price, whereas the monetary minimum should be~~be expressed as monetary minimum per 1 000 cigarettes applicable to all cigarettes. ~~For similar reasons, t~~The weighted average retail selling price should ~~also~~ serve only as a reference for measuring the importance of specific excise duty within the total tax burden. Amendment 18 # Zsolt László BECSEY Proposal for a directive – amending act Recital 3 (3) As regards cigarettes, the arrangements should be simplified so as to create neutral conditions of competition for manufacturers, to reduce the partitioning of the tobacco markets ~~and~~, to ensure equal treatment of all Member States, EU tobacco growers and tobacco industry, to underscore health objectives~~. To this e~~, and, theo co~~ncept of~~ mply withe m~~ost popular price category should be replaced; the price related minimum requirement should refer to the weighted a~~acroeconomic objectives, such as the low inflation target, in the light of the enlargement of the euro area and the converage retail selling price, whereas the monetary minimum should be applicable to all cigarettes. For similar reasons, the weighted average retail selling price should also serve as a reference for measuring the importance of specific excise duty within the total tax burdennce of prices. To this end, the minimum excise duty requirement for all tobacco products in all Member States should, by 1 January 2014, be expressed only as a specific component levied on each unit of tobacco. Amendment 19 # Olle SCHMIDT Proposal for a directive – amending act Recital 5 (5) As regards fine-cut tobacco intended for the rolling of cigarettes, the Community minima should be expressed in such a way as to obtain effects similar to those in the field of cigarettes. To this end, it should be provided that national levels of taxation have to comply ~~both~~ with a minimum expressed as ~~percentage of the retail price an~~a monetary amount levied one e~~xpressed as a fixed amount~~ach unit of tobacco. Amendment 20 # Zsolt László BECSEY Proposal for a directive – amending act Recital 5 (5) As regards fine-cut tobacco intended for the rolling of cigarettes, the Community minima should be expressed in such a way as to obtain effects similar to those in the field of cigarettes. To this end, it should be provided that national levels of taxation have to comply ~~both~~ with a minimum expressed as ~~percentage of the retail price an~~a fixed amount levied one e~~xpressed as a fixed amount~~ach unit of tobacco by 1 January 2014. Amendment 21 # Zsolt László BECSEY Proposal for a directive – amending act Recital 8 (8) In order to achieve greater convergence and to reduce consumption, the Community minimum levels of taxation for cigarettes and fine-cut tobacco intended for the rolling of cigarettes should be moderately increased. Amendment 22 # Sebastian Valentin BODU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 1 1. Starting from 1 January 2012, 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 on the basis of the weighted average retail selling price need not comply with the 57% requirement set out in the first subparagraph. Amendment 23 # Zsolt László BECSEY Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 1 1. 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 101By 1 January 2014, Member States shall ensure that excise duty shall not be less than EUR 64 per 1 000 cigarettes for all types of cigarettes. Where the excise duty levied per 1 000 cigarettes on the basis of the ~~weighted average~~lowest retail selling price ~~need not comply with the 57% requirement set out in the first subparagraph~~applied on 1 January 2009 exceeds EUR 100, the excise duty increase shall be no more than EUR 10 until 1 January 2014. Amendment 24 # Astrid LULLING Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC 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 ~~basis~~event of the ~~weighted ave~~introduction of a minimum ragte ~~retail selling price need not comply with the 57% requirement set out in the first subparagraph~~of 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 25 # Benoît HAMON Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/CEE Article 2 – paragraph 1 1. 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 on the basis of the weighted average retail selling price need not comply with the 57% requirement set out in the first subparagraph and minimum duty) on cigarettes shall not be less than EUR 64 per 1 000 cigarettes. Amendment 26 # Olle SCHMIDT Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 1 1. 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 leaston all categories of cigarettes shall not be less than of EUR ~~101~~64 per 1 000 cigarettes ~~on the basis of the weighted average retail selling price need not comply with the 57% requirement set out in the first subparagraph~~. Amendment 27 # Paolo BARTOLOZZI Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 1 1. 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~~combined, or minimum 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 on the basis of the weighted average retail selling price need not comply with the 57% requirement set out in the first subparagraph. Amendment 28 # Paolo BARTOLOZZI Proposal for a directive – amending act Article 1 – point 1 Directive92/79/EEC Article 2 – paragraph 2 2. As from 1 January 2014, Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 63 % of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 122 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 63% requirement set out in the first subparagraphon cigarettes shall not be less than EUR 90 per 1 000 cigarettes. Amendment 29 # Benoît HAMON Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 2 2. As from 1 January 2014, Member States shall ensure that excise duty (specific duty ~~and~~, ad valorem duty~~) on cigarettes represents at least 63 % of the weighted average retail selling price~~ and minimum duty) ofn cigarettes ~~sold. That excise duty~~ shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 122 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 63% requirement set out in the first subparagraph. Amendment 30 # Bilyana Ilieva RAEVA, Daniel DĂIANU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 2 2. As from 1 January 2014, Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 63 % of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 122 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 63% requirement set out in the first subparagraph.”shall not be less than EUR 90 per 1 000 cigarettes. Amendment 31 # Olle SCHMIDT Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 2 2. As from 1 January 2014, Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 63 % of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 122 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 63% requirement set out in the first subparagraphon all categories of cigarettes shall not be less than EUR 90 per 1 000 cigarettes. Amendment 32 # Sebastian Valentin BODU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 2 – subparagraph 1 2. As from 1 January 20145, Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 63 57% of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average retail selling price. Amendment 33 # Sebastian Valentin BODU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 2 – subparagraph 2 However, Member States which levy an excise duty of at least EUR 12208 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 6357% requirement set out in the first subparagraph. Amendment 34 # Sebastian Valentin BODU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 3 3. The weighted average retail selling price shall be determined at 1 ~~January~~March of each year, by reference to the year n-1, on the basis of the total ~~releases for consumption,~~volume placed on the market and prices including all taxes. Amendment 35 # Sebastian Valentin BODU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 4 4. By way of derogation from paragraph 2 the second and third subparagraphs of this paragraph shall apply. Poland, Hungary and Slovakia shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 2014 at the latest; they shall apply those provisions from 1 January 2015. Romania, Bulgaria, Lithuania, Estonia and LatvBulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 2015 ~~at the latest~~; they shall apply those provisions from 1 January 20168. Amendment 36 # Benoît HAMON Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 4 4. By way of derogation from paragraph 2 the second and third subparagraphs of this paragraph shall apply. ~~Poland, Hungary~~Hungary, Poland and Slovakia shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 20149 at the latest; they shall apply those provisions from 1 January 20~~15. Romania, Bulgaria, Lithuania, Estonia and Latv~~20. Bulgaria, Estonia, Latvia, Lithuania and Romania shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 201520 at the latest; they shall apply those provisions from 1 January 20216. Amendment 37 # Bilyana Ilieva RAEVA, Daniel DĂIANU Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 4 4. By way of derogation from paragraph 2 the second and third subparagraphs of this paragraph shall apply. ~~Poland, Hungary~~Hungary, Poland and Slovakia shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 2014 at the latest; they shall apply those provisions from 1 January 20159. ~~Romania, Bulgaria, Lithuania, Estonia and Latv~~Bulgaria, Estonia, Latvia, Lithuania, and Romania shall be authorised to bring into force the provisions necessary to comply with paragraph 2 by 31 December 2015 at the latest; they shall apply those provisions from 1 January 201620. Amendment 38 # Zsolt László BECSEY Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 5 5. Member States shall gradually increase excise duties in order to reach the requirements referred to in paragraph ~~2 on the dates set in paragraphs 2 and 4 respectivel~~1 by 1 January 2014. Member States where the excise duty applied on 1 January 2009 for any retail selling price category is higher than EUR 64 per 1 000 cigarettes shall not reduce the level of excise duty. Amendment 39 # Benoît HAMON Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 6 − subparagraph 1 a (new) The Commission shall calculate and publish, on the same occasion and for purposes of information, the European floor price for cigarettes, expressed in euros and in national currencies, adding the excise duty and VAT levied on a nominal packet of cigarettes of a value of EUR 0 pre-tax. Amendment 40 # Zsolt László BECSEY Proposal for a directive – amending act Article 2 – point 1 Directive 92/80/EEC 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 from 1 January 2014, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 42% of the retail selling price inclusive of all taxes, and at least EUR 60 per kilogrameither at least EUR 43 per kilogram or 12 % more than the level of 1 January 2010. Member States shall gradually increase excise duties in order to reach those new minimum requirements ~~referred to in the ninth subparagraph on~~by 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. Amendment 41 # Olle SCHMIDT Proposal for a directive – amending act Article 2 – point 1 Directive 92/80/EEC Article 3 − paragraph 1− subparagraphs 8 to 11 As from 1 January 2010, 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 from 1 January 2014, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least ~~42% of the retail selling price inclusive of all taxes, and at least~~ EUR 60 per kilogram. Member States shall gradually increase excise duties in order to reach the new minimum requirements referred to in the ninth subparagraph on 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; (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. Amendment 42 # Astrid LULLING Proposal for a directive – amending act Article 2 – point 1 Directive 92/80/EEC 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 from~~either at least EUR 43 per kilogram or 12 % more than the level of 1 January 2014,0. Those Member States stha~~ll apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigaret~~t 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 kilogram~~excise 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 on~~by 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. Amendment 43 # Benoît HAMON Proposal for a directive – amending act Article 2 – point 1 Directive 92/80/EEC Article 3 − paragraph 1 − subparagraphs 8 and 9 As from 1 January 2010, 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 from 1 January 2014, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least ~~42% of the retail selling price inclusive of all taxes, and at least~~ EUR 60 per kilogram. Amendment 44 # Benoît HAMON Proposal for a directive – amending act Article 3 – point -1 (new) Directive 95/59/EEC Article 2 – paragraph 2 − subparagraph 1a (new) -1) Add the following subparagraph to Article 2(2): "Pursuant to Article 24(4) of Council Directive 92/12/EEC of 25 February1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products1, the Committee on Excise Duties may adopt opinions on the application to particular products or classes of product of the classification rules of Articles 3 to 7." 1 OJ L 76, 23.3.1992, p. 1. Amendment 45 # Paolo BARTOLOZZI Proposal for a directive – amending act Article 3 – point 4 a (new) Directive 95/59/EC Article 9 − paragraph 1 subparagraph 3a (new) (4a) Add the following subparagraph 3a to Article 9(1): "The second subparagraph shall, however, not prevent the competent authority of a Member State from applying a minimum consumer price in the context of national public health policy and discouraging the consumption of tobacco, especially by the young.". Amendment 46 # Andrea LOSCO Proposal for a directive – amending act Article 3 – paragraph 4 a (new) Directive 95/59/EC Article 9 − paragraph 1 − subparagraph 3 a (new) (4a) Add the following subparagraph 3a to Article 9(1): "The second subparagraph shall, however, not prevent the competent authority of a Member State from applying a minimum consumer price in the context of national public health policy and discouraging the consumption of tobacco, especially by the young.". Amendment 47 # Olle SCHMIDT Proposal for a directive – amending act Article 3 – point 4 a (new) Directive 95/59/EC Article 9 – paragraph 1 – subparagraph 3 (4a) In Article 9(1), the third subparagraph is replaced by the following: "The second paragraph may not, however, hinder implementation of national systems [...] regarding the control of price levels, the observance of imposed prices or the implementation by a Member State's competent authority of appropriate threshold price measures applicable to all tobacco products in order to discourage tobacco consumption, provided that they are compatible with Community legislation.". Amendment 48 # Benoît HAMON Proposal for a directive – amending act Article 3 – paragraph 4 a (new) Directive 95/59/EC Article 9 – paragraph 1 − subparagraph 3 (4a) In Article 9(1), the third subparagraph is replaced by the following: "The second paragraph may not, however, hinder implementation of national systems [...] regarding the control of price levels, the observance of imposed prices or the setting by a Member State of a minimum retail price for one or more of the products defined in Article 2, in the context of that Member State's public health policy". Amendment 49 # Othmar KARAS, Wolf KLINZ Proposal for a directive – amending act Article 3 – point 4 a (new) Directive 95/59/EC Article 9 – paragraph 1 − subparagraph 3 a (new) (4a) In Article 9(1), the following subparagraph is added: "The second paragraph may not, however, hinder the imposition by a Member State's competent authority of a minimum retail price level to the consumer, in the interest of a tobacco prevention programme inherent to the Member State’s public health policy, provided that it is compatible with Community legislation.". Amendment 50 # Zsolt László BECSEY Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 1 1. The specific component of the excise duty may not be less than 10%, as from 1 January 2014, and more than 755 % of the amount of the total tax burden resulting from the aggregation of the following: (a) specific excise duty; (b) the proportional excise duty and the value added tax levied on the weighted average retail selling price . The average weighted retail selling price shall be determined at 1 January of each year, by reference to the year n-12, on the basis of the total releases for consumption, and prices including all taxes. Amendment 51 # Sebastian Valentin BODU Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 1 1.(1) The specific component of the excise duty may not be less than 10% and more than 75% of the amount of the total tax burden resulting from the aggregation of the following: (a) specific excise duty; (b) the ~~proportional~~ad valorem excise duty and the value added tax ~~levied on~~calculated on the basis of the weighted average retail selling price. The average weighted retail selling price shall be determined at 1 ~~January~~March of each year, by reference to the year n-1, on the basis of the total releases for consumption, and prices including all taxes. Amendment 52 # Zsolt László BECSEY Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 2 2. By way of derogation from paragraph 1, where a change in the weighted average retail selling price of cigarettes occurs in a Member State, thereby bringing the specific component of the excise duty, expressed as a percentage of the total tax burden, below 10% or above 755% of the total tax burden, the Member State concerned may refrain from adjusting the amount of the specific excise duty until not later than 1 January of the second year following that in which the change occurs. Amendment 53 # Zsolt László BECSEY Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 4 4. Member States that already have a minimum excise duty on cigarettes or on fine-cut tobacco for the rolling of cigarettes shall not raise the level of that duty by more than 12 % between 1 January 2009 and 1 January 2014. Member States that on 31 December 2008 did not have a minimum excise duty on cigarettes or on fine-cut tobacco for the rolling of cigarettes, may levy such a minimum ~~excise duty on~~duty provided that it does not exceed the amount of the excise duty calculated on the weighted average retail selling price of either cigarettes or fine- cut tobacco for the rolling of cigarettes. Amendment 54 # Sebastian Valentin BODU Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 4 4. Member States may levy a minimum excise duty on cigarettes, provided it does not exceed the value of the duty calculated on the basis of the average weighted retail price. Amendment 55 # Salvador Domingo SANZ PALACIO, José Manuel GARCÍA-MARGALLO Y MARFIL Proposal for a directive – amending act Article 4 – paragraph 1 a (new) 1a. By way of derogation from paragraph 1, the Federal Republic of Germany and the French Republic shall be authorised to bring into force the provisions necessary to comply with Article 3(1) of this Directive by 31 December 2014. Amendment 56 # Cornelis VISSER Proposal for a directive – amending act Article 4 – paragraph 1 a (new) 1a. By way of derogation from paragraph 1, the Federal Republic of Germany and the French Republic shall be authorised to bring into force the provisions necessary to comply with Article 3(1) of this Directive by 31 December 2014. source: PE-416.671

Amendments

Dossier

2008/0150(CNS)

2008/12/15 ECON 40 amendments...

Amendment 17 #

Olle SCHMIDT

Proposal for a directive – amending act
Recital 3

(3) As regards cigarettes, the arrangements should be simplified so as to create neutral conditions of competition for manufacturers, to reduce the partitioning of the tobacco markets and to underscore health objectives. To this end, the concept of the most popular price category should be replaced; the ~~price related minimum~~minimum excise duty requirements should ~~refer to the weighted average retail selling price, whereas the monetary minimum should be~~be expressed as monetary minimum per 1 000 cigarettes applicable to all cigarettes. ~~For similar reasons, t~~The weighted average retail selling price should ~~also~~ serve only as a reference for measuring the importance of specific excise duty within the total tax burden.

Amendment 18 #

Zsolt László BECSEY

Proposal for a directive – amending act
Recital 3

(3) As regards cigarettes, the arrangements should be simplified so as to create neutral conditions of competition for manufacturers, to reduce the partitioning of the tobacco markets ~~and~~, to ensure equal treatment of all Member States, EU tobacco growers and tobacco industry, to underscore health objectives~~. To this e~~, and, theo co~~ncept of~~ mply withe m~~ost popular price category should be replaced; the price related minimum requirement should refer to the weighted a~~acroeconomic objectives, such as the low inflation target, in the light of the enlargement of the euro area and the converage retail selling price, whereas the monetary minimum should be applicable to all cigarettes. For similar reasons, the weighted average retail selling price should also serve as a reference for measuring the importance of specific excise duty within the total tax burdennce of prices. To this end, the minimum excise duty requirement for all tobacco products in all Member States should, by 1 January 2014, be expressed only as a specific component levied on each unit of tobacco.

Amendment 19 #

Olle SCHMIDT

Proposal for a directive – amending act
Recital 5

(5) As regards fine-cut tobacco intended for the rolling of cigarettes, the Community minima should be expressed in such a way as to obtain effects similar to those in the field of cigarettes. To this end, it should be provided that national levels of taxation have to comply ~~both~~ with a minimum expressed as ~~percentage of the retail price an~~a monetary amount levied one e~~xpressed as a fixed amount~~ach unit of tobacco.

Amendment 20 #

Zsolt László BECSEY

Proposal for a directive – amending act
Recital 5

(5) As regards fine-cut tobacco intended for the rolling of cigarettes, the Community minima should be expressed in such a way as to obtain effects similar to those in the field of cigarettes. To this end, it should be provided that national levels of taxation have to comply ~~both~~ with a minimum expressed as ~~percentage of the retail price an~~a fixed amount levied one e~~xpressed as a fixed amount~~ach unit of tobacco by 1 January 2014.

Amendment 21 #

Zsolt László BECSEY

Proposal for a directive – amending act
Recital 8

(8) In order to achieve greater convergence and to reduce consumption, the Community minimum levels of taxation for cigarettes and fine-cut tobacco intended for the rolling of cigarettes should be moderately increased.

Amendment 22 #

Sebastian Valentin BODU