Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | BECSEY Zsolt László (PPE-DE) | |
Opinion | ENVI |
Legal Basis TFEU 113
Activites
- 2010/02/27 Final act published in Official Journal
- #2994
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2010/02/16
Council Meeting
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2010/02/16
End of procedure in Parliament
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2010/02/16
Act adopted by Council after consultation of Parliament
- #2972
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2009/11/10
Council Meeting
- #2940
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2009/05/05
Council Meeting
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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.
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2940
summary
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2009/03/24
Results of vote in Parliament
- Results of vote in Parliament
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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
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2009/03/02
Vote in committee, 1st reading/single reading
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2008/09/23
Committee referral announced in Parliament, 1st reading/single reading
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2008/07/16
Legislative proposal published
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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
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COM(2008)0459
summary
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 #
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
Amendment 18 #
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
Amendment 19 #
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
Amendment 20 #
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
Amendment 21 #
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 #
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 #
Proposal for a directive – amending act Article 1 – point 1 Directive 92/79/EEC Article 2 – paragraph 1 1.
Amendment 24 #
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
Amendment 25 #
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
Amendment 26 #
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
Amendment 27 #
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
Amendment 28 #
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
Amendment 29 #
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
Amendment 30 #
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
Amendment 31 #
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
Amendment 32 #
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 201
Amendment 33 #
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 1
Amendment 34 #
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
Amendment 35 #
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.
Amendment 36 #
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.
Amendment 37 #
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.
Amendment 38 #
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
Amendment 39 #
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 #
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 201
Amendment 41 #
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
Amendment 42 #
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 201
Amendment 43 #
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
Amendment 44 #
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 #
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 #
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 #
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 #
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 #
Proposal for a directive – amending act Article 3 – point 4 a (new) Directive 95/59/EC Article 9 – paragraph 1 − subparagraph 3 a (new) Amendment 50 #
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
Amendment 51 #
Proposal for a directive – amending act Article 3 – point 5 Directive 95/59/EC Article 16 – paragraph 1 Amendment 52 #
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
Amendment 53 #
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
Amendment 54 #
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 #
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 #
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
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History
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