CCC Responds to the European Commission’s Call for Evidence on the Council Directive on excise duties for tobacco and nicotine products

CONTENTS

We welcome the opportunity to discuss and provide evidence for the amendments to the Tobacco Taxation Directive (2011/64/EU) and the Council Directive on general arrangements for excise duty (2020/262/EU). 

At the same time, we are concerned by the combination of the first and second objectives driving the proposed changes: 1) “Increasing the minimum tax rates to reduce disparity in rates applied by Member States” and 2) “Extending the scope of the directive to new products (e-cigarettes, heated tobacco, and nicotine pouches). These products will be covered with new minimum taxes”.

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