Skip to content

What changed

From · report parliamentary committee draft · 5 Mar 2026 ECON-PR-784421 on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
To · Plenary report · 8 Jun 2026 A-10-2026-0160 on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
✦ In short · AI narration of the differences below, generated 4 Sept 2026

Adds two new recitals requiring new tobacco categories to be included in guide levels and aligned with existing ones. #1#2 The other change is wording: a rapporteur's note is replaced by a formal footnote placeholder. #3

2 changes of substance, plus 1 wording-only. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.

The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.

Show:

Change #1 Substance

Adds a new recital stating that new excise duty categories from the recast directive should be added to guide levels for private acquisitions, with a footnote placeholder.

Recital 2 a (new): (2a) The new excise duty categories laid down in Council Directive (EU) …/…1a+ should be added to the guide levels regarding acquisitions by private individuals for their own use. / 1a Council Directive (EU) …/…, of … on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) (OJ L …, …, ELI: …). / + OJ: Please insert in the text the number of the Directive contained in document 2025/0580(CNS) and in the corresponding footnoteinsert the number, date ofdate, adoptiontitle and publicationOJ reference of that Directive, includingDirective itsin ELIthe number.footnote.

Change #2 Substance

Adds a new recital stating that guide levels for new categories should be comparable to those for existing products under Directive (EU) 2020/262, based on substitutability.

Recital 2 b (new): (2b) Changes to the guide levels should be based on the principle that products in the new categories under Directive (EU) …/… [OJ: please insert the number of the Directive contained in document 2025/0580(CNS)] serve as alternatives for products already subject to the guide levels under Council Directive (EU) 2020/262. Guide levels for those new categories should therefore be comparable to those of products already subject to the guide levels under Council Directive (EU) 2020/262.