January 25
2021
Anjum Shabbir
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10th February 2020
Consumer, Health & Environment Tax

Taxing Tobacco in the EU: Commission evaluation

This Commission’s policy agenda includes Europe's Beating Cancer Plan, to reduce the number of cases of cancer in the EU, stated in that plan to affect 40% of the EU population. This shows a shift from the EU’s focus on treatment of cancer to prevention, and looks at taxation as pivotal in reducing tobacco consumption and deterring young people from smoking.

In this vein, the European Commission has assessed the Tobacco Taxation Directive 2011/64 under criteria set out in the Better Regulation Guidelines (on achieving EU legal and policy objectives), which in particular, looks at the structure and rates of excise duty (indirect taxes on the sale and use of specific products) applied to manufactured tobacco.

The report asses

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