Directive 2011/64 - Structure and rates of excise duty applied to manufactured tobacco (codification)

Please note

This page contains a limited version of this dossier in the EU Monitor.

Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This directive has been published on July  5, 2011, entered into force on January  1, 2011 and should have been implemented in national regulation on December 31, 1992 at the latest.

2.

Key information

official title

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification)
 
Legal instrument Directive
Number legal act Directive 2011/64
Original proposal COM(2010)641 EN
CELEX number250 32011L0064

3.

Key dates

Document 21-06-2011
Publication in Official Journal 05-07-2011; Special edition in Croatian: Chapter 03 Volume 063,OJ L 176, 5.7.2011
Effect 01-01-2011; Entry into force See Art 22
End of validity 31-12-9999
Transposition 31-12-1992; At the latest See Art 21

4.

Legislative text

5.7.2011   

EN

Official Journal of the European Union

L 176/24
 

COUNCIL DIRECTIVE 2011/64/EU

of 21 June 2011

on the structure and rates of excise duty applied to manufactured tobacco

(codification)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament,

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

Acting in accordance with a special legislative procedure,

Whereas:

 

(1)

Council Directives 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (1), 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (2) and 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (3) have been substantially amended several times (4). In the interests of clarity and rationality the said Directives should be codified by assembling them in a single act.
 

(2)

The Union’s fiscal legislation on tobacco products needs to ensure the proper functioning of the internal market and, at the same time, a high level of health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco products can cause serious harm to health and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control (FCTC). Account should be taken of the situation prevailing for each of the various types of manufactured tobacco.
 

(3)

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, achievement of this aim presupposes that the application in the Member States of taxes affecting the consumption of products in this sector does not distort conditions of competition and does not impede their free movement within the Union.
 

(4)

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

(5)

A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes and other smoking tobacco.
 

(6)

Rolls of tobacco capable of being smoked as they are after simple handling should also be deemed to be cigarettes for the purposes of uniform taxation of these products.
 

(7)

A manufacturer needs to be defined as a natural or legal person who actually prepares tobacco products and sets the maximum retail selling price for each of the Member States for which the products in question are to be released for consumption.
 

(8)

In the interests of uniform and fair taxation, a definition of cigarettes, cigars and cigarillos and of other smoking tobacco should be laid down so that, respectively, rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more for excise purposes, a type of cigar which is similar in many respects to a cigarette is treated as a cigarette for excise purposes, smoking tobacco which is similar in many respects to fine-cut tobacco intended for the rolling of cigarettes is treated as fine-cut tobacco for excise purposes, and tobacco refuse is clearly defined. In view of the economic difficulties that immediate implementation could cause for the German and Hungarian operators concerned, Germany and Hungary should be authorised to postpone the application of the definition of cigars and cigarillos until 1 January...


More

This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

7.

Full version

This page is also available in a full version containing the summary of legislation, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand, the related cases of the European Court of Justice and finally consultations relevant to the dossier at hand.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

8.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.

  • 1. 
    COM(2007) 587 final of 11.10.2007.

     
  • 2. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 3. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 4. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 5. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 6. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 7. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 8. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 9. 
    OJ L 316, 31.10.1992, p. 10.

     
  • 10. 
    By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:

     
  • 11. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 12. 
    COM(2007) 587 final of 11.10.2007.

     
  • 13. 
    COM(2007) 587 final of 11.10.2007.

     
  • 14. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 15. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 16. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 17. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 18. 
    OJ C
     
  • 19. 
    OJ C
     
  • 20. 
    OJ L 316, 31.10.1992, p. 8.

     
  • 21. 
    OJ L 316, 31.10.1992, p. 10.

     
  • 22. 
    OJ L 291, 6.12.1995, p. 40.

     
  • 23. 
    See Annex I, Part A.

     
  • 24. 
    COM(2007) 587 final of 11.10.2007.

     
  • 25. 
    COM(2007) 587 final of 11.10.2007.

     
  • 26. 
    OJ L 9, 14.1.2009, p. 12.

     
  • 27. 
    By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:

     
  • 28. 
    COM(2007) 587 final of 11.10.2007.

     
  • 29. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 30. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 31. 
    COM(2007) 587 final of 11.10.2007.

     
  • 32. 
    COM(2007) 587 final of 11.10.2007.

     
  • 33. 
    COM(2007) 587 final of 11.10.2007.

     
  • 34. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 35. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 36. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 37. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 38. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 39. 
    COM(2007) 587 final of 11.10.2007.

     
  • 40. 
    COM(2007) 587 final of 11.10.2007.

     
  • 41. 
    COM(2007) 587 final of 11.10.2007.

     
  • 42. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 43. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 44. 
    COM(2007) 587 final of 11.10.2007.

     
  • 45. 
    COM(2007) 587 final of 11.10.2007.

     
  • 46. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 47. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 48. 
    COM(2007) 587 final of 11.10.2007.

     
  • 49. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 50. 
    COM(2007) 587 final of 11.10.2007.

     
  • 51. 
    COM(2007) 587 final of 11.10.2007.

     
  • 52. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 53. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 54. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 55. 
    COM(2007) 587 final of 11.10.2007.

     
  • 56. 
    COM(2007) 587 final of 11.10.2007.

     
  • 57. 
    COM(2007) 587 final of 11.10.2007.

     
  • 58. 
    OJ C
     
  • 59. 
    COM(2007) 587 final of 11.10.2007.

     
  • 60. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 61. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 62. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 63. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 64. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 65. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 66. 
    COM(2007) 587 final of 11.10.2007.

     
  • 67. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 68. 
    COM(2007) 587 final of 11.10.2007.

     
  • 69. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 70. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 71. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 72. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 73. 
    COM(2007) 587 final of 11.10.2007.

     
  • 74. 
    OJ C
     
  • 75. 
    COM(2007) 587 final of 11.10.2007.

     
  • 76. 
    OJ C
     
  • 77. 
    OJ L 316, 31.10.1992, p. 8.

     
  • 78. 
    OJ C
     
  • 79. 
    COM(2007) 587 final of 11.10.2007.

     
  • 80. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 81. 
    COM(2007) 587 final of 11.10.2007.

     
  • 82. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 83. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 84. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 85. 
    COM(2007) 587 final of 11.10.2007.

     
  • 86. 
    COM(2007) 587 final of 11.10.2007.

     
  • 87. 
    COM(2007) 587 final of 11.10.2007.

     
  • 88. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 89. 
    COM(2007) 587 final of 11.10.2007.

     
  • 90. 
    COM(2007) 587 final of 11.10.2007.

     
  • 91. 
    COM(2007) 587 final of 11.10.2007.

     
  • 92. 
    COM(2007) 587 final of 11.10.2007.

     
  • 93. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 94. 
    COM(2007) 587 final of 11.10.2007.

     
  • 95. 
    COM(2007) 587 final of 11.10.2007.

     
  • 96. 
    COM(2007) 587 final of 11.10.2007.

     
  • 97. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 98. 
    COM(2007) 587 final of 11.10.2007.

     
  • 99. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 100. 
    COM(2007) 587 final of 11.10.2007.

     
  • 101. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 102. 
    COM(2007) 587 final of 11.10.2007.

     
  • 103. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 104. 
    COM(2007) 587 final of 11.10.2007.

     
  • 105. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 106. 
    COM(2007) 587 final of 11.10.2007.

     
  • 107. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 108. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 109. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 110. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 111. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 112. 
    COM(2007) 587 final of 11.10.2007.

     
  • 113. 
    COM(2007) 587 final of 11.10.2007.

     
  • 114. 
    COM(2007) 587 final of 11.10.2007.

     
  • 115. 
    COM(2007) 587 final of 11.10.2007.

     
  • 116. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 117. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 118. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 119. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 120. 
    OJ C
     
  • 121. 
    COM(2007) 587 final of 11.10.2007.

     
  • 122. 
    COM(2007) 587 final of 11.10.2007.

     
  • 123. 
    OJ C
     
  • 124. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 125. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 126. 
    COM(2007) 587 final of 11.10.2007.

     
  • 127. 
    COM(2007) 587 final of 11.10.2007.

     
  • 128. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 129. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 130. 
    COM(2007) 587 final of 11.10.2007.

     
  • 131. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 132. 
    COM(2007) 587 final of 11.10.2007.

     
  • 133. 
    COM(2007) 587 final of 11.10.2007.

     
  • 134. 
    COM(2007) 587 final of 11.10.2007.

     
  • 135. 
    COM(2007) 587 final of 11.10.2007.

     
  • 136. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 137. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 138. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 139. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 140. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 141. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 142. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 143. 
    OJ L 316, 31.10.1992, p. 10.

     
  • 144. 
    By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:

     
  • 145. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 146. 
    COM(2007) 587 final of 11.10.2007.

     
  • 147. 
    COM(2007) 587 final of 11.10.2007.

     
  • 148. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 149. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 150. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 151. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 152. 
    OJ C
     
  • 153. 
    OJ C
     
  • 154. 
    OJ L 316, 31.10.1992, p. 8.

     
  • 155. 
    OJ L 316, 31.10.1992, p. 10.

     
  • 156. 
    OJ L 291, 6.12.1995, p. 40.

     
  • 157. 
    See Annex I, Part A.

     
  • 158. 
    COM(2007) 587 final of 11.10.2007.

     
  • 159. 
    COM(2007) 587 final of 11.10.2007.

     
  • 160. 
    OJ L 9, 14.1.2009, p. 12.

     
  • 161. 
    By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:

     
  • 162. 
    COM(2007) 587 final of 11.10.2007.

     
  • 163. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 164. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 165. 
    COM(2007) 587 final of 11.10.2007.

     
  • 166. 
    COM(2007) 587 final of 11.10.2007.

     
  • 167. 
    COM(2007) 587 final of 11.10.2007.

     
  • 168. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 169. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 170. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 171. 
    COM(2007) 587 final of 11.10.2007.

     
  • 172. 
    COM(2007) 587 final of 11.10.2007.

     
  • 173. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 174. 
    COM(2007) 587 final of 11.10.2007.

     
  • 175. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 176. 
    COM(2007) 587 final of 11.10.2007.

     
  • 177. 
    COM(2007) 587 final of 11.10.2007.

     
  • 178. 
    COM(2007) 587 final of 11.10.2007.

     
  • 179. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 180. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 181. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 182. 
    COM(2007) 587 final of 11.10.2007.

     
  • 183. 
    COM(2007) 587 final of 11.10.2007.

     
  • 184. 
    COM(2007) 587 final of 11.10.2007.

     
  • 185. 
    OJ C
     
  • 186. 
    COM(2007) 587 final of 11.10.2007.

     
  • 187. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 188. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 189. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 190. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 191. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 192. 
    COM(2007) 587 final of 11.10.2007.

     
  • 193. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 194. 
    COM(2007) 587 final of 11.10.2007.

     
  • 195. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 196. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 197. 
    COM(2007) 587 final of 11.10.2007.

     
  • 198. 
    OJ C
     
  • 199. 
    COM(2007) 587 final of 11.10.2007.

     
  • 200. 
    OJ L 316, 31.10.1992, p. 8.

     
  • 201. 
    COM(2007) 587 final of 11.10.2007.

     
  • 202. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 203. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 204. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 205. 
    COM(2007) 587 final of 11.10.2007.

     
  • 206. 
    COM(2007) 587 final of 11.10.2007.

     
  • 207. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 208. 
    COM(2007) 587 final of 11.10.2007.

     
  • 209. 
    COM(2007) 587 final of 11.10.2007.

     
  • 210. 
    COM(2007) 587 final of 11.10.2007.

     
  • 211. 
    COM(2007) 587 final of 11.10.2007.

     
  • 212. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 213. 
    COM(2007) 587 final of 11.10.2007.

     
  • 214. 
    COM(2007) 587 final of 11.10.2007.

     
  • 215. 
    COM(2007) 587 final of 11.10.2007.

     
  • 216. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 217. 
    COM(2007) 587 final of 11.10.2007.

     
  • 218. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 219. 
    COM(2007) 587 final of 11.10.2007.

     
  • 220. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 221. 
    COM(2007) 587 final of 11.10.2007.

     
  • 222. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 223. 
    COM(2007) 587 final of 11.10.2007.

     
  • 224. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 225. 
    COM(2007) 587 final of 11.10.2007.

     
  • 226. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 227. 
    OJ L 50, 27.2.2010, p. 1.

     
  • 228. 
    Cf. the opinion of the Consultative Working Party of 21.11.2007.

     
  • 229. 
    COM(2007) 587 final of 11.10.2007.

     
  • 230. 
    COM(2007) 587 final of 11.10.2007.

     
  • 231. 
    COM(2007) 587 final of 11.10.2007.

     
  • 232. 
    COM(2007) 587 final of 11.10.2007.

     
  • 233. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 234. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 235. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 236. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 237. 
    OJ C
     
  • 238. 
    COM(2007) 587 final of 11.10.2007.

     
  • 239. 
    OJ C
     
  • 240. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 241. 
    COM(2007) 587 final of 11.10.2007.

     
  • 242. 
    COM(2007) 587 final of 11.10.2007.

     
  • 243. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 244. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 245. 
    COM(2007) 587 final of 11.10.2007.

     
  • 246. 
    OJ C 102, 4.4.1996, p. 2.

     
  • 247. 
    COM(2007) 587 final of 11.10.2007.

     
  • 248. 
    COM(2007) 587 final of 11.10.2007.

     
  • 249. 
    COM(2007) 587 final of 11.10.2007.

     
  • 250. 
    Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
     
  • 251. 
    EUR-lex provides an overview of the proposal, amendments, citations and legality.