Tobacco tax harmonization in the European Union

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Presentation transcript:

Tobacco tax harmonization in the European Union European Commission DG Taxation and Customs Union Unit C2 Indirect Taxation

Agenda Introduction Facts EU tobacco market Why harmonizing? How harmonizing?

The EU taxation and customs Union 28 Member States 510 million people Single market Fundamental freedoms (of goods, people, services and money) Candidate Countries Albania the former Yugoslav Republic of Macedonia Montenegro Serbia Turkey

Facts - EU tobacco market 2015 Released for consumption 493 billion cigarettes 88.000 ton smoking tobacco Revenue from excise duty 75 billion euro cigarettes 9 billion euro smoking tobacco

Why harmonize excise duties? Reasons: to ensure the functioning of the internal market and to avoid distortions of competition; to contribute to a high level of health protection to ensure revenue of Member States.

1. Tax burden cigarettes 2016, in % of the Weighted Average Price

2. Consumption levels for cigarettes

3.1 Total revenue excise duties cigarettes

3.2 Average revenue excise duties cigarettes

Structures Rates Harmonization of excise duties – How? Harmonisation Approximation (Structure) (Minimum rates)

1. Structure Ad Valorem Specific

2. Rates – minimum overall excise duty Currently minimum level of overall excise duty on cigarettes: at least 60% of the WAP of cigarettes released for consumption this amount must be at least EUR 90 per 1,000 cigarettes MS which levy at least EUR 115 per 1,000 cigarettes, do not need to comply with the 60% criterion mentioned in (1) above transitional period until 31.12.2017 for some MS

2.1 Minimum rates 2016 Decreasing the tax differentials within the EU; minimum rates: 2010: €64/1000 for ALL cigarettes; 2014: €90/1000 for ALL cigarettes; transitional periods for Member States with third countries land borders until 2018. 2014

Experiences in new Member States In line with the overall developments in the EU-28: Increase or stable total revenue of excise duty of cigarettes; Decline of consumption of cigarettes; Increase or stable excise duty rates; Increase of average excise duty collected per 1000 cigarettes.

Romania

Conclusion Facts EU tobacco market Reasons to harmonize: Internal market and avoid distortion of competition Health protection Revenue collection Ways of harmonization in EU tobacco legislation: Harmonized tax structure Approximation: Minimum rates

Thank you for your attention Annerie.Bouw@ec.europa.eu