EC concludes taxation of manufactured tobacco products evaluation

Released 10 February 2020

The European Commission (EC) has reported on its evaluation of the functioning of Directive 2011/64/EU, which examined whether the excise duty rates applied to manufactured tobacco have protected public health and ensured a proper functioning of the internal market.

The evaluation shows that the current legislation has been working well in terms of predictability and stability of fiscal revenues for member states. Directive 2011/64/EU has also provided a high degree of flexibility for member states to implement their national fiscal policies regarding traditional tobacco products.

Further information on the evaluation can be found here.

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