Sittings · Document

Draft report (COM(2025)0580 – C100207/2025 – 2025/0580(CNS)) 2026-04-15

Structure and rates of excise duty applied to tobacco and tobacco related products (recast)

Committee on Economic and Monetary Affairs

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AM_Com_LegReport

Amendment 62

Marlena Maląg

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as substitutes for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes which distort competition and undermine the proper functioning of the internal market. In the interest of uniform and fair taxation those substitutes for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.

(2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as alternatives for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those alternatives. In the interest of uniform and fair taxation those alternatives for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. Proper implementation of the ‘less harm, less tax’ principle requires that tax policies reflect the different levels of health risk associated with tobacco and nicotine products, while allowing Member States the necessary flexibility to incorporate this principle into their national taxation frameworks. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.

Or. en

Justification

We suggest that the Commission establish an assessment mechanism based on scientific evidence that supports excise differentials that reflect the relative risk profiles of products compared to combustible products. Such calibration, based on evidence periodically reviewed by independent public health authorities, would ensure that tax incentives remain consistent with the objectives of the Europe’s Beating Cancer Plan and the principle of evidence-based policymaking.

Amendment 63

Stephen Nikola Bartulica

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as alternatives for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes. In the interest of uniform and fair taxation those alternatives for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. Such harmonisation should differentiate fiscal treatment based on the reduced-risk profile of the new products, preserving a consistent tax differential compared with combustible products and aligning with the less harm, less tax’ principle. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.

Or. en

Justification

The European Parliament, in its BECA Report (2022) and its Report on NonCommunicable Diseases (2023), has acknowledged the role that novel product categories can play in smoking reduction and cessation.

Harmonisation should also reflect the fact that new alternative products present substantially lower health risks than conventional combustible tobacco. Accordingly, the principle of harm reduction should be applied to taxation as well — less harm, less tax.

Amendment 64

Marco Falcone

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as alternatives for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes. In the interest of uniform and fair taxation those alternatives for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. Such harmonisation should ensure that new products are taxed differently than combustible tobacco products, acknowledging their different risk profile, preserving a consistent application of risk-proportionate taxation. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.

Or. en

Justification

The European Parliament has acknowledged the role that novel product categories can play in smoking reduction and cessation. The revision should therefore explicitly and appropriately reflect these new categories as alternatives to traditional combustible tobacco, recognising their emergence as a normal market development rather than a distortion of the Single Market. Harmonisation should also reflect the fact that new alternative products present substantially lower health risks than conventional combustible tobacco. Consequently, differentiated excise provisions should apply to different product categories, in line with the established approach used for other EUlevel excise regimes, such as those applying to energy products. This amendment is in line with the Report on the Tobacco Taxation Directive adopted recently by the European Economic and Social Committee (EESC), which recognizes products differentiation. [1] BECA & NCDs Reports: considers that electronic cigarettes could allow some smokers to progressively quit smoking

Amendment 65

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as substitutes for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes which distort competition and undermine the proper functioning of the internal market and public health objectives. In the interest of uniform and fair taxation those substitutes for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.

Or. en

Amendment 66

Michalis Hadjipantela

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries3 . In this context, particular consideration should be given to Member States facing specific geographic and political circumstances, including situations where the government does not exercise effective control over parts of its territory. Significant divergences in excise duties with such territories creates further incentives for illicit trade, thereby undermining public revenues and posing additional risks to public health, as products circulating through such channels may not comply with Union quality and safety standards. A context-sensitive approach is therefore necessary when pursuing further tax harmonisation. New products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) have increasing popularity, especially among young people, and besides the intrinsic public health risk these products represent, they also have the potential of opening the way towards conventional smoking.

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

3 In the case of Cyprus, the “green line” as per Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol 10 to the Act of Accession (ELI: http://data.europa.eu/eli/reg/2004/866/2015-08-31)

Or. en

Justification

Cyprus faces unique challenges with the occupied territories, where cigarettes and all types of tobacco products cost less than half the price of the Republic of Cyprus. Extreme tax proposal would create major price difference and will therefore will fuel smuggling across the Green Line – a persistent illicit trade issue that already accounts for several million euros lost. Cyprus remains, still today, the only EU Member State which is divided.

Amendment 67

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit and parallel tobacco trade, notably illicit imports of tobacco and related products from third countries3 . New tobacco and tobacco related products (heated tobacco, liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) have increasing popularity among both smokers and non-smokers, especially among young people, and besides the intrinsic public health risk these products represent, they also have the potential of opening the way towards conventional smoking and dual-use of both products. In pursuit of the Union's ambition of a tobacco-free generation, it is necessary to update this Directive to reflect developments in the tobacco and nicotine product market and to discourage consumption. Such measures are to be accompanied by public health action, an updated regulatory framework for tobacco and related products, and strengthened enforcement and traceability measures in line with the WHO Protocol to Eliminate Illicit Trade in Tobacco Products, to which the Union is a Party.

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 68

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union. Due consideration must be given to the fact that tobacco and tobacco related products can cause serious harm to health with almost one in seven deaths in the EU linked to smoking and 27 % of all cancers attributed to tobacco use. Moreover, it should be borne in mind that Europe’s Beating Cancer Plan2 sets the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . This health protection objective is particularly pressing as the European region has the highest prevalence of smoking globally1a and the EU is not on track to meet the targets committed to in its Beating Cancer Plan. To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries3 . New products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) have increasing popularity, especially among young people and non-smokers, frustrating the progress in achieving a tobacco-free Europe. Besides the intrinsic public health risk these products represent, they also have the potential of opening the way towards conventional smoking.

_________________

1a World Health Organisation, "WHO global report on trends in prevalence of tobacco use 2000–2024 and projections 2025–2030", October 2025, https://www.who.int/publications/i/item/9789240116276

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 69

Marco Falcone

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health, that Europe’s Beating Cancer Plan set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control. To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries taking into account the link between high excise taxes and illicit trade as stipulated under the 2025 European Union Serious and Organized Crime Threat Assessment published by EUROPOL and its broader impact of the internal security and fight against crime in the European Union. Excise Taxation should be proportionate and account for the different characteristics and risks of each product category. Such approach will be consistent with the principle of "less harm, less tax" principle.

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 70

Gaetano Pedulla', Pasquale Tridico, Jussi Saramo

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, hence ensuring that public health considerations are fully integrated into the design and implementation of fiscal measures, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries3 . New products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) have increasing popularity, especially among young people, and besides the intrinsic public health risk these products represent, they also have the potential of opening the way towards conventional smoking.

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 71

Pierre Pimpie

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. fr

Amendment 72

Arba Kokalari, Tomas Tobé, Jessica Polfjärd, Jörgen Warborn, Fernando Navarrete Rojas

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 73

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

_________________

2 Europe's Beating Cancer Plan, COM(2021) 44 final.

Or. en

Amendment 74

Rasmus Andresen

Proposal for a directive

Recital 3 a (new)

Text proposed by the Commission

Amendment

(3 a) The World Health Organization does not recommend the use of nicotine-containing products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) for smoking cessation and instead advocates for strengthening health systems to provide evidence-based cessation measures, including behavioural counselling and approved pharmacotherapies. Instead, these products, whether combustible or smokeless, pose a growing threat to cardiovascular health. While tobacco smoking continues to cause millions of death annually, the rapid uptake of e-cigarettes, heated tobacco and synthetic nicotine pouches, particularly among the youth, risks reversing decades of progress in tobacco control.1a

_________________

1a Münzel, T., Crea, F., Rajagopalan, S., & Lüscher, T. (2025). Nicotine and the cardiovascular system: Unmasking a global public health threat. European Heart Journal. https://doi.org/10.1093/eurheartj/ehaf1010. and Chen, D. T.-H., Grigg, J., & Filippidis, F. T. (2024). European Respiratory Society statement on novel nicotine and tobacco products, their role in tobacco control and “harm reduction”. European Respiratory Journal, 63(2), 2301808. https://doi.org/10.1183/13993003.01808-2023.

Or. en

Amendment 75

Enikő Győri

Proposal for a directive

Recital 3 a (new)

Text proposed by the Commission

Amendment

(3a) In evaluating the overall effectiveness of this Directive, proper consideration should be given to its wider implications for the Union’s internal security, including its potential impact on serious and organised crime and the financing of criminal activities. In line with the principles of policy coherence and proportionality, it is appropriate to recognise the established link between high levels of excise taxation, the expansion of illicit trade, and related criminal activities, as highlighted in the European Union Serious and Organised Crime Threat Assessment 2025 published by Europol1a.

_________________

1a European Union Serious and Organised Crime Threat Assessment 2025

Or. en

Amendment 76

Rasmus Andresen

Proposal for a directive

Recital 3 b (new)

Text proposed by the Commission

Amendment

(3b) Tobacco consumption contributes to significant health inequalities between socio-economic groups. While tobacco taxation is one of the most effective tools to reduce consumption, its potential disproportionate impact on lower-income households should be carefully considered in order to ensure that tobacco control policies contribute to reducing, rather than exacerbating, social inequalities in health.

Or. en

Amendment 77

Rasmus Andresen

Proposal for a directive

Recital 3 c (new)

Text proposed by the Commission

Amendment

(3c) The revision of this Directive is projected to generate meaningful fiscal revenues alongside positive public health impact. The additional fiscal revenues should be primarily used for tobacco prevention and be especially targeted to most vulnerable households.

Or. en

Amendment 78

Pierre Pimpie

Proposal for a directive

Recital 4

Text proposed by the Commission

Amendment

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

Or. fr

Amendment 79

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 6

Text proposed by the Commission

Amendment

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

(6) The various types of manufactured tobacco and tobacco related products, distinguished by their characteristics, including their relative health risks based on independent scientific evidence, and by the way in which they are used, should be defined.

Or. en

Amendment 80

Marlena Maląg

Proposal for a directive

Recital 6

Text proposed by the Commission

Amendment

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

(6) The various types of manufactured tobacco and tobacco related products , distinguished by their characteristics, by their differing health risks and by the way in which they are used, should be defined.

Or. en

Justification

The explicit reference to risk characteristics supports a principle that we advocates: “less harm, less tax.”

Amendment 81

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 8

Text proposed by the Commission

Amendment

(8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. A distinction also needs to be made between cigars and cigarillos to ensure legal consistency and allow Member States to adapt taxation regimes where necessary to avoid tax-induced substitution .

(8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. A distinction also needs to be made between cigars and cigarillos to ensure legal consistency and allow Member States to monitor consumption patterns and trade flows and, where necessary, adapt taxation regimes to avoid tax-induced substitution .

Or. en

Amendment 82

Marco Falcone

Proposal for a directive

Recital 8

Text proposed by the Commission

Amendment

(8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, and other smoking tobacco, waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. The fiscal definition of cigars should also be aligned with its the classification for customs purposes in the Combined Nomenclature.

Or. en

Amendment 83

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Recital 8 a (new)

Text proposed by the Commission

Amendment

(8a) In order to prevent tax avoidance and regulatory circumvention, cigars and cigarillos that appear similar in any respect to cigarettes, including through their physical characteristics, design, filter, wrapper, size, or overall presentation, shall be treated as cigarettes for excise purposes, irrespective of their denomination or classification by the manufacturer, so as to avoid any possibility of reclassification aimed at benefiting from lower tax rates.

Or. en

Amendment 84

Marco Falcone

Proposal for a directive

Recital 9

Text proposed by the Commission

Amendment

(9) In the interests of uniform and fair taxation, a definition of cigarettes, cigars, cigarillos , fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco, heated tobacco and other manufactured tobacco should be laid down so that rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more , a cigar of a maximum weight of 3 g each is treated as a cigarillo, smoking tobacco which is similar in many respects to fine-cut tobacco for the rolling of cigarettes is treated as fine-cut tobacco , tobacco which can be used in a waterpipe is treated as waterpipe tobacco, tobacco which is heated or otherwise activated by chemical reaction is treated as heated tobacco, other tobacco prepared and intended for human consumption is treated as other manufactured tobacco, and tobacco refuse is clearly defined.

deleted

Or. en

Amendment 85

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 9

Text proposed by the Commission

Amendment

(9) In the interests of uniform and fair taxation, a definition of cigarettes, cigars, cigarillos, fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco, heated tobacco and other manufactured tobacco should be laid down so that rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more, a cigar of a maximum weight of 3 g each is treated as a cigarillo, smoking tobacco which is similar in many respects to fine-cut tobacco for the rolling of cigarettes is treated as fine-cut tobacco, tobacco which is sold, or intended to be sold, in a waterpipe is treated as waterpipe tobacco, tobacco which is heated or otherwise activated by chemical reaction is treated as heated tobacco, other tobacco prepared and intended for human consumption is treated as other manufactured tobacco, and tobacco refuse is clearly defined.

Or. en

Amendment 86

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Recital 10

Text proposed by the Commission

Amendment

(10) Tobacco related products often substitute manufactured tobacco products by facilitating the intake of nicotine in the human body. In the interests of uniform and fair taxation, a definition of liquids for electronic cigarettes, nicotine pouches and other nicotine products should be laid down.

Or. en

Amendment 87

Gaetano Pedulla', Pasquale Tridico

Proposal for a directive

Recital 11 a (new)

Text proposed by the Commission

Amendment

(11a) Due consideration should be given to the economic sustainability of agricultural production, manufacturing and retail sectors linked to tobacco, particularly in regions where such activities represent a significant source of employment, while ensuring consistency with public health objectives.

Or. en

Amendment 88

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 12

Text proposed by the Commission

Amendment

(12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics and how they are used. Clearly defined product categories and minimum rates will help to reduce consumption and minimise competitive distortions across Member States by ensuring coherent tax treatment of products across the internal market.

Or. en

Amendment 89

Markus Ferber

Proposal for a directive

Recital 12

Text proposed by the Commission

Amendment

(12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics, including the impact on the user's health, and how they are used .

Or. en

Amendment 90

Arba Kokalari, Tomas Tobé, Jessica Polfjärd, Jörgen Warborn, Fernando Navarrete Rojas

Proposal for a directive

Recital 12

Text proposed by the Commission

Amendment

Or. en

Amendment 91

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 12

Text proposed by the Commission

Amendment

Or. en

Amendment 92

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 12 a (new)

Text proposed by the Commission

Amendment

(12a) Excise duties resulting in higher retail prices are proven to have a meaningful impact on reducing consumption of tobacco products. Therefore, minimum excise rates should be set at a level to encourage the cessation of tobacco consumption and to prevent substitution amongst product types.

Or. en

Amendment 93

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated every three years on the basis of changes in the Union harmonised index of consumer prices, excluding energy and unprocessed food (core inflation) as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation in order to avoid potential excessive volatility caused by significant price increases of more fluctuating goods such as energy and food. Moreover, a maximum adjustment cap of 6 % should ensure better predictability for national tax authorities and the tobacco products market. The inflation adjustment mechanism should only apply after the end of the transitional period to decrease the level of complexity for Member States.

Or. en

Amendment 94

Marlena Maląg

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated every three years on the basis of changes in the Union harmonised index of consumer prices, excluding energy and unprocessed food (core inflation), as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation in order to avoid potential excessive volatility caused by significant price increases of more fluctuating goods such as energy and food. Moreover, a maximum adjustment cap of 10 % should ensure better predictability for national tax authorities and the tobacco products market. The inflation adjustment mechanism should only apply after the end of the transitional period to decrease the level of complexity for Member States.

Or. en

Justification

Maximum adjustment cap of 10 % should ensure better predictability for national tax authorities and the tobacco products market.

Amendment 95

Marco Falcone

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time and to ensure they stay effective, the minimum Union rate of excise duty for each product category should be updated every three years only on the basis of changes in the Union harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The adjustment should be based on core inflation index rather than headline inflation index with a maximum cumulative adjustment of 6 %. This inflation adjustment mechanism should only apply after the end of the transitional period to decrease the level of complexity for Member States for its implementation.

Or. en

Amendment 96

Gaetano Pedulla'

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated every three years only on the basis of changes in the Union harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation with a maximum adjustment cap of 8 %. The inflation adjustment mechanism should only apply after the end of the transitional period to decrease the level of complexity for Member States.

Or. en

Amendment 97

Fernand Kartheiser

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be proposed to the Member States every three years.

Or. fr

Amendment 98

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To ensure that minimum excise duty rates for each product category keep pace with price developments in the Union and do not become obsolete over time, they should be updated every three years on the basis of changes in the Union harmonised index of consumer prices, as published by Eurostat.

Or. en

Amendment 99

Rasmus Andresen

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated at least every three years on the basis of changes in the Union harmonised index of consumer prices, as published by Eurostat.

Or. en

Amendment 100

Marco Falcone

Proposal for a directive

Recital 14

Text proposed by the Commission

Amendment

(14) To ensure a balanced distribution of impacts across Member States, the economic situation of Member States needs to be considered by adjusting the minimum Union rates of excise duty by the price levels index of each Member State, as published by Eurostat. Such adjustment should be revised every three years. The price level index adjustment shall be applied exclusively within the scope of this Directive and shall not be referenced in relation to any future Union legislation.

Or. en

Amendment 101

Gaetano Pedulla'

Proposal for a directive

Recital 14

Text proposed by the Commission

Amendment

Or. en

Amendment 102

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 14

Text proposed by the Commission

Amendment

(14) To ensure a balanced distribution of impacts across Member States, the economic situation of Member States needs to be considered by adjusting the minimum Union rates of excise duty by the price levels index of each Member State, as published by Eurostat. For this instrument to effectively fulfil its purpose, this adjustment must be predictable in rhythm. Such adjustment should therefore be revised every three years.

Or. en

Amendment 103

Rasmus Andresen

Proposal for a directive

Recital 14

Text proposed by the Commission

Amendment

Or. en

Amendment 104

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Recital 14 a (new)

Text proposed by the Commission

Amendment

(14a) Minimum Union rates of excise duty applicable to each product category should not, at each three-year update, be adjusted below the level in force prior to that update. This non-regression principle ensures fiscal stability for Member States and preserves the deterrent effect of tobacco taxation in pursuit of the Union's public health objectives, including its ambition for a tobacco-free generation under Europe's Beating Cancer Plan.

Or. en

Amendment 105

Gaetano Pedulla', Pasquale Tridico, Jussi Saramo

Proposal for a directive

Recital 14 a (new)

Text proposed by the Commission

Amendment

(14a) Stresses that the assessment of the redistributive effects of fiscal measures should take into account both their impact on income distribution and their contribution to reducing health risks and long-term public expenditure related to healthcare.

Or. en

Amendment 106

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 18

Text proposed by the Commission

Amendment

(18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. It is therefore of the utmost importance to keep in mind the impact of new minimum excise duty rates on illicit trade and the growth of the black market. Delivering on public health objectives while simultaneously not incentivising consumers to search for cheaper products on the black market is a key objective. Minimum levels of taxation should be determined in an adequate and careful manner in order to avoid a situation where, due to significant increases in minimum rates, consumers choose to obtain tobacco products from the black market, leading to potential negative consequences on tax revenue and an unchanged public health situation.

Or. en

Amendment 107

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 18

Text proposed by the Commission

Amendment

(18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. It is therefore essential that increases in minimum excise duty rates are matched by a corresponding strengthening of monitoring and enforcement capacity, through enhanced administrative cooperation between tax and customs authorities and Union investigative and enforcement agencies, robust and independent EU supply-chain controls on the movement of tobacco products, and adequate resourcing provided to tax administrations at national and Union level.

Or. en

Amendment 108

Rasmus Andresen

Proposal for a directive

Recital 18

Text proposed by the Commission

Amendment

_________________

1b Fidanovski, K., Jovanovikj, B., Kungl, N., Ross, H., Kranawetter H., (2026). Excises on Tobacco products in the EU. Impact on the internal market of the minimum rates of excise duty and the wide availability of alternative tobacco products currently not covered by Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. Brussels: European Parliament, Policy Department for Economy and Growth. https://www.europarl.europa.eu/RegData/etudes/STUD/2026/772646/ECTI_STU(2026)772646_EN.pdf

Or. en

Amendment 109

Gaetano Pedulla', Pasquale Tridico

Proposal for a directive

Recital 18

Text proposed by the Commission

Amendment

Or. en

Amendment 110

Markus Ferber

Proposal for a directive

Recital 18 a (new)

Text proposed by the Commission

Amendment

(18a) The illicit trade in tobacco products represents a significant and growing challenge for Member States, depriving public budgets of substantial tax revenues, undermining public health objectives and providing a source of financing for organised crime. There is a risk that excessive increases in excise duty rates can incentivise consumers to shift to illicit products and stimulate cross-border smuggling and counterfeiting. The setting of minimum excise duty rates must therefore be calibrated carefully to ensure that the objectives of this Directive are not undermined by a commensurate expansion of the illicit market.

Or. en

Amendment 111

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 18 a (new)

Text proposed by the Commission

Amendment

(18a) Effective control of the movement of tobacco products throughout the supply chain is essential to ensure the proper collection of excise duties and to prevent tax evasion, smuggling and illicit trade within the Union. This Directive should operate in a coherent and complementary manner with the regulatory framework established under Directive 2014/40/EU and bearing in mind that the EU is a Party to the WHO Protocol to Eliminate Illicit Trade in Tobacco Products adopted under the WHO Framework Convention on Tobacco Control.

Or. en

Amendment 112

Gaetano Pedulla', Pasquale Tridico, Jussi Saramo

Proposal for a directive

Recital 18 a (new)

Text proposed by the Commission

Amendment

(18a) Illicit trade should be addressed through strong and effective customs and law enforcement measures. It is therefore of the utmost importance that Member States maintain robust control over customs and enforcement systems to combat the illicit market effectively.

Or. en

Amendment 113

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 18 b (new)

Text proposed by the Commission

Amendment

(18b) While many empirical studies have found that there is no change in illicit market activity in response to price or tax rises on tobacco products, the illicit sale of these products remains a concern and customs controls should be strengthened. Detection of illicit trade and enforcement of the customs framework requires that the competent authorities are adequately resourced and cooperate closely with one another. Ensuring the independence of traceability technologies, together with the combination of material security features and digital traceability systems, can significantly strengthen the capacity of competent authorities to monitor the movement of such products, identify points of diversion within the supply chain and ensure compliance with Union excise rules.

Or. en

Amendment 114

Rasmus Andresen

Proposal for a directive

Recital 19

Text proposed by the Commission

Amendment

(19) In view of its specific structural social and economic situation, Portugal should be granted the possibility of applying a reduced rate for cigarettes made by small-scale producers and consumed in the most remote regions of the Azores and Madeira.

deleted

Or. en

Amendment 115

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 23

Text proposed by the Commission

Amendment

(23) It is necessary to bring the minimum levels for fine-cut tobacco for the rolling of cigarettes closer to the minimum levels applicable to cigarettes, so as to better take account of the degree of competition existing between the two products, reflected in consumption patterns observed, as well as their equally harmful character. Similarly, the increase of EU minima for cigars, cigarillos and other smoking tobacco aims to reduce the gap with the rate for cigarettes to achieve a progressive convergence between products and minimise the risk of cross-product substitution .

Or. en

Amendment 116

Gaetano Pedulla'

Proposal for a directive

Recital 23

Text proposed by the Commission

Amendment

Or. en

Amendment 117

Marlena Maląg

Proposal for a directive

Recital 23 a (new)

Text proposed by the Commission

Amendment

(23a) Given the specific characteristics of the nicotine pouches market, and considering its recent emergence, in particular from small and medium-sized enterprises (SMEs), Member States shall provide for a phased implementation of the applicable excise framework, accompanied by appropriate administrative support and guidance for smaller economic operators.

Or. en

Justification

Many small economic operators are new to excise control frameworks, implementation support and phased integration will be essential to maintain market participation and innovation.

Amendment 118

Rasmus Andresen

Proposal for a directive

Recital 24

Text proposed by the Commission

Amendment

(24) As regards waterpipe tobacco, Member States should be allowed to set a lower minimum tax level than other smoking tobacco, so as to take into account the specific characteristics of the waterpipe tobacco market.

deleted

Or. en

Amendment 119

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 25

Text proposed by the Commission

Amendment

(25) To capture the heterogeneity in current formats of heated tobacco, and to anticipate future formats, the setting of an overall minimum excise duty expressed as a percentage, as an amount per kilogram or for a given number of items is the most appropriate for the functioning of the internal market. Thus, the overall minimum excise duty should be expressed as an amount per kilogram or an amount for a given number of items depending on the type of heated tobacco product concerned.

Or. en

Amendment 120

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 25

Text proposed by the Commission

Amendment

(25) To capture the heterogeneity in current formats of heated tobacco, and to anticipate future formats, the setting of an overall minimum excise duty expressed as a percentage, for a given number of items is the most appropriate for the functioning of the internal market. Thus, the overall minimum excise duty should be expressed as an amount for a given number of items depending on the type of heated tobacco product concerned.

Or. en

Amendment 121

Marco Falcone

Proposal for a directive

Recital 25

Text proposed by the Commission

Amendment

(25) To capture the heterogeneity in current formats of heated tobacco, and to anticipate future formats, the setting of an overall minimum excise duty expressed as a percentage, as an amount per kilogram or for a given number of items is the most appropriate for the functioning of the internal market. Thus, the overall minimum excise duty should be expressed as an amount per kilogram of tobacco content or an amount for a given number of items.

Or. en

Amendment 122

Gaetano Pedulla'

Proposal for a directive

Recital 26

Text proposed by the Commission

Amendment

(26) In order to have neutral conditions of competition in the tobacco sector, it is also necessary to set the minimum tax levels for waterpipe tobacco, heated tobacco, other manufactured tobacco and tobacco related products which can be seen as substitutes for tobacco products from a fiscal perspective.

(26) In order to have neutral conditions of competition in the tobacco sector, it is also necessary to set the minimum tax levels in a manner ensuring fair competition between product categories and avoiding distortions affecting legally operating economic actors, for waterpipe tobacco, heated tobacco, other manufactured tobacco and tobacco related products which can be seen as substitutes for tobacco products from a fiscal perspective.

Or. en

Amendment 123

Pierre Pimpie

Proposal for a directive

Recital 27

Text proposed by the Commission

Amendment

(27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, with a higher rate for liquids with a concentration of nicotine higher than 15 mg/ml to reflect the variety of products and prevent tax avoidance through ‘do-it-yourself’ mixtures.

(27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level.

Or. fr

Amendment 124

Stephen Nikola Bartulica

Proposal for a directive

Recital 27

Text proposed by the Commission

Amendment

(27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, regardless of whether they contain nicotine. Not having to verify the nicotine content should make enforcement and supervision easier for national tax authorities. In light of the increased appeal of illicit and under-regulated electronic cigarettes, strong and evidence-based measures should be implemented to address the use of smokeless products by underage people.

Or. en

Justification

There should only be one rate applied to e-cigarettes, fully specific, for all types of liquids, with or without nicotine and not depending on the level of nicotine per ml. Applying tiered duty rates by nicotine strength is unenforceable in practice, will lead to unjustifiable complexity in excise administration and will create an additional illicit vapor problem in the EU.

Furthermore, the increasing youth uptake of vaping should be properly and effectively addressed through evidence based and robust measures.

Amendment 125

Marco Falcone

Proposal for a directive

Recital 27

Text proposed by the Commission

Amendment

Or. en

Amendment 126

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 27

Text proposed by the Commission

Amendment

(27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level regardless of the nicotine concentration in order to reduce administrative complexity and facilitate enforcement as well as to discourage the uptake of such products of which the use is particularly prevalent amongst young people.

Or. en

Amendment 127

Rasmus Andresen

Proposal for a directive

Recital 27

Text proposed by the Commission

Amendment

(27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level whatever is the degree of nicotine concentration. A single rate limits evasion risks, eases the monitoring and reduces the complexity of the framework and therefore seems more appropriate than a tier system.

Or. en

Amendment 128

Rasmus Andresen

Proposal for a directive

Recital 29

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 129

Gaetano Pedulla', Jussi Saramo

Proposal for a directive

Recital 29

Text proposed by the Commission

Amendment

(29) Transitional periods of four years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after two years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects and socially balanced adjustment, while taking into account potential impacts on vulnerable populations, in particular younger generations, and recognising that patterns of initiation may differ across product categories.

Or. en

Amendment 130

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Recital 29

Text proposed by the Commission

Amendment

(29) Transitional periods of four years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after two years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects. Such transitional periods should be used by Member States to prepare for the effective implementation of tax increases, including by strengthening customs controls and law enforcement capacity.

Or. en

Amendment 131

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 29

Text proposed by the Commission

Amendment

(29) Transitional periods of ten years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after five years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects.

Or. en

Amendment 132

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Recital 29

Text proposed by the Commission

Amendment

(29) Transitional periods of four years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco and other nicotine products with excise duty increase after two years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects.

Or. en

Amendment 133

Marlena Maląg

Proposal for a directive

Recital 30

Text proposed by the Commission

Amendment

(30) In order to prevent the diversion of raw tobacco to illicit manufacturing and consequential tax evasion, raw tobacco should be subject to excise duty. It is therefore necessary to define raw tobacco. Setting a zero minimum excise duty rate for raw tobacco is proportionate with the objective of addressing tax evasion and fraud and avoids double taxation.

deleted

Or. en

Justification

Subjecting raw tobacco to excise tax, even at a zero rate, means high costs and administrative burdens for its producers, which mainly affects small farmers.

Amendment 134

Rasmus Andresen

Proposal for a directive

Recital 32

Text proposed by the Commission

Amendment

(32) Member States should be allowed to grant exemptions from excise duty or make refunds of excise duty in respect of certain types of manufactured tobacco and tobacco related products depending on the use which is made of them.

deleted

Or. en

Amendment 135

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 32

Text proposed by the Commission

Amendment

(32) Member States should be allowed to grant exemptions from excise duty for approved medical purposes, like nicotine replacement therapy, or make refunds of excise duty in respect of certain types of manufactured tobacco and tobacco related products depending on the use which is made of them.

Or. en

Amendment 136

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 32 a (new)

Text proposed by the Commission

Amendment

(32a) Recognising that tobacco tax increases may bear more heavily on lower socio-economic groups, it is imperative that Member States a share of the public revenues generated from this Directive be directed towards targeted smoking prevention, cessation support, such as authorised nicotine replacement therapy, and improved access to healthcare for those groups most affected. Such reinvestment ensures that excise duties serve as an effective tool for reducing consumption and tackling health inequalities, reinforcing the EU’s ambition of a tobacco-free generation under Europe’s Beating Cancer Plan.

Or. en

Amendment 137

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 32 b (new)

Text proposed by the Commission

Amendment

(32b) Illicit trade and tax evasion in tobacco products undermine the internal market, Member States’ fiscal revenues and public health objectives. Addressing such fraud requires strengthened enforcement, regulatory oversight and robust and independent supply-chain controls to complement the necessary increases in tobacco taxation. Adequate resourcing of tax and customs administrations is therefore essential to safeguard the integrity of the Union's tobacco excise framework. Member States are urged to invest a portion of revenues generated under this Directive into monitoring and enforcement activity and to strengthen cooperation between national authorities and Union agencies, including OLAF, EPPO and Europol, to combat cross-border illicit trade.

Or. en

Amendment 138

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Recital 33

Text proposed by the Commission

Amendment

(33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the real value of the rates of excise duty, and the difference between excise revenues due and collected.

(33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the protection of public revenues, the real value of the rates of excise duty, and the difference between excise revenues due and collected.

Or. en

Amendment 139

Rasmus Andresen

Proposal for a directive

Recital 33

Text proposed by the Commission

Amendment

(33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis and at least every [5] years to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the real value of the rates of excise duty, and the difference between excise revenues due and collected.

Or. en

Amendment 140

Jaroslava Pokorná Jermanová, Jaroslav Knot

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

deleted

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Justification

Justification: Delegating to the Commission the power to automatically adjust minimum excise rates and to pursue future tax rate equalisation through delegated acts goes well beyond a purely technical exercise. Such measures interfere with core political choices which, in accordance with Articles 113 and 290 TFEU, must remain firmly in the competence of the national governments. For the Czech Republic, decisions on excise taxation are closely linked to national budgetary policy, economic conditions, and competitiveness considerations, and cannot be pre-empted through executive acts. Moreover, advancing tax equalization across diverse product categories would prejudge necessary future assessments relating to market developments, public health impacts and fiscal sustainability. This approach undermines the principle of subsidiarity and risks imposing uniform outcomes that fail to reflect the Czech Republic’s economic realities, consumption patterns and established tax structure. For these reasons, deletion of this provision is proposed.

Amendment 141

Stephen Nikola Bartulica

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

deleted

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Amendment 142

Pierre Pimpie

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

deleted

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Amendment 143

Angelika Winzig

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

deleted

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Justification

Empowering the Commission to automatically adjust minimum excise duty rates goes beyond a purely technical implementation of this Directive, as it directly affects taxation levels and thus involves essential fiscal and political choices. In line with Articles 113 and 290 TFEU, such decisions should remain within the competence of the Member States.

Amendment 144

Marco Falcone

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

(34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect only changes in harmonised index of consumer prices excluding unprocessed food and energy as published by Eurostat. Those delegated acts are explicitly limited to inflation indexation only and shall not result in any changes in the minimum tax rates for all products set out in this Directive or in the changes of the definitions of any tobacco or tobacco-related product as well as raw tobacco and nicotine or any other element in this Directive. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Amendment 145

Enikő Győri

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

(34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect changes in harmonised index of consumer prices. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making4 . In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. Those delegated acts shall not result in a change to any other part of this Directive such as product definitions as well as minimum rates, beyond the inflation adjustment only.

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Amendment 146

Marlena Maląg

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

(34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect only changes in harmonised index of consumer prices. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making4 . In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. Delegated acts are limited to adjusting for inflation.

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Justification

The amendment ensures that the use of delegated acts is strictly limited to their intended purpose: adjusting minimum tax rates in line with inflation. In accordance with Article 290 TFEU, delegated powers may only cover non-essential elements, while the setting of excise levels remains an essential policy choice that must stay under the control of the co-legislators. By clearly restricting the Commission’s mandate, the amendment prevents any extension of delegated acts beyond technical inflation adjustments and safeguards the institutional balance between EU institutions. Overall, this approach strengthens legal certainty, ensures predictability for Member States, and keeps taxation decisions within appropriate democratic oversight.

Amendment 147

Gaetano Pedulla'

Proposal for a directive

Recital 34

Text proposed by the Commission

Amendment

(34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect only changes in harmonised index of consumer prices excluding food and energy as published by Eurostat. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making4 . In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

_________________

4 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Or. en

Amendment 148

Marlena Maląg

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

(36) Minimum levels for new tobacco and nicotine products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments. The Commission should review this directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), and consider the possible equalisation of the taxation levels for different product categories, increasing the minimum levels of taxation for heated tobacco and tobacco related products referred to in Articles 20(2)(f) and 22 accordingly.

deleted

Or. en

Justification

Such a wording pre-empts future political choices, effectively pushing the direction of full harmonisation without proper debate.

Amendment 149

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 150

Jaroslava Pokorná Jermanová, Jaroslav Knot

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Amendment 151

Marco Falcone

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 152

Pierre Pimpie

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 153

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

(36) Minimum levels for new tobacco and tobacco related products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments. The Commission should review this directive within one year following the adoption of the future revision of Directive 2014/40/EU (Tobacco Products Directive), taking into account the need to ensure proper functioning of the internal market, the protection of public revenues and a high level of public health protection. Where appropriate, the Commission should consider the possible adjustment of excise duty structures for newly introduced product categories in the Directive, and the minimum levels of taxation for heated tobacco and tobacco related products referred to in Articles 20(2) (a), (b) and (f) and 22 accordingly.

Or. en

Amendment 154

Arba Kokalari, Tomas Tobé, Jessica Polfjärd, Jörgen Warborn, Fernando Navarrete Rojas

Proposal for a directive

Recital 36

Text proposed by the Commission

Amendment

(36) Minimum levels for new tobacco and nicotine products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments and product characteristics. The Commission should review this directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), and consider the possible adjustment of the taxation levels product categories, taking into account different levels of health impacts for various products, as well as market conditions.

Or. en

Amendment 155

Marco Falcone

Proposal for a directive

Recital 38 a (new)

Text proposed by the Commission

Amendment

(38a) A significant level of illicit and parallel trade in tobacco and related products persists within the internal market of the Union between Member States as well as from third countries, undermining proper functioning of the internal market and the effectiveness of excise duty systems.

Or. en

Amendment 156

Marco Falcone

Proposal for a directive

Recital 38 b (new)

Text proposed by the Commission

Amendment

(38b) Substantial differences in taxation levels and retail prices between Member States may lead to cross-border purchasing, parallel trade and illicit trade in tobacco and nicotine products, thereby weakening both public health objectives and fiscal enforcement.

Or. en

Amendment 157

Marco Falcone

Proposal for a directive

Recital 38 c (new)

Text proposed by the Commission

Amendment

(38c) Minimum excise duty rates are necessary and must also be accompanied by strong supply chain measures to further tackle illicit and parallel trade of tobacco; whereas effective control of the movement of tobacco products throughout the supply chain is essential to ensure the proper collection of excise duties, as well as to prevent tax evasion, counterfeiting and smuggling within the Union.

Or. en

Amendment 158

Marco Falcone

Proposal for a directive

Recital 38 d (new)

Text proposed by the Commission

Amendment

(38d) The European Union is a Party to the WHO Protocol to Eliminate Illicit Trade in Tobacco Products adopted under the WHO Framework Convention on Tobacco Control; whereas the Council of the European Union adopted the decisions approving the conclusion of that Protocol in June 2016 following the consent of the European Parliament; whereas the Protocol entered into force on 25 September 2018 after obtaining its fortieth ratification.

Or. en

Amendment 159

Marlena Maląg

Proposal for a directive

Article 1 – paragraph 1

Text proposed by the Commission

Amendment

1. This Directive lays down general principles for the harmonisation of the structure and rates of the excise duty to which the Member States subject raw tobacco, manufactured tobacco and tobacco related products .

1. This Directive lays down general principles for the harmonisation of the structure and rates of the excise duty to which the Member States subject manufactured tobacco and novel nicotine products.

Or. en

Justification

Lack of clarity regarding the definition of products leads to inconsistent interpretation and application across Member States.

Amendment 160

Marlena Maląg

Proposal for a directive

Article 2 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. For the purposes of this Directive, ‘tobacco related products’ means:

2. For the purposes of this Directive, ‘ novel nicotine products’ means:

Or. en

Justification

Lack of clarity regarding the definition of products leads to inconsistent interpretation and application across Member States.

Amendment 161

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 2 – paragraph 2 – point b

Text proposed by the Commission

Amendment

(b) nicotine pouches;

deleted

Or. en

Justification

The Swedish S&D delegation proposes excluding nicotine pouches (in Sweden called "white snus”) from the directive. Sweden’s long-standing EU-exemption for traditional tobacco snus reflects its cultural importance. As nicotine pouches have largely replaced traditional snus, including nicotine pouches in the directive would undermine this exemption. Moreover, the proposed tax increase lacks sufficient evidence on health effects and risks disproportionate price increases for Swedish consumers.

Amendment 162

Marlena Maląg

Proposal for a directive

Article 2 – paragraph 3

Text proposed by the Commission

Amendment

3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested tobacco that has been cured or dried and is not manufactured tobacco as defined in Articles 3 to 8

deleted

Or. en

Justification

Subjecting raw tobacco to excise tax, even at a zero rate, means high costs and administrative burdens for its producers, which mainly affects small farmers.

Amendment 163

Marco Falcone

Proposal for a directive

Article 2 – paragraph 3

Text proposed by the Commission

Amendment

3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested tobacco that has been cured or dried and is not manufactured tobacco as defined in Articles 3 to 8

3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested and dried tobacco that has undergone an initial processing stage.

Or. en

Amendment 164

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 2 – paragraph 5

Text proposed by the Commission

Amendment

5. Products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco or tobacco related products .

5. Products containing no tobacco and used exclusively for medical purposes and authorised by a competent EU or national authority, shall be granted duty relief, shall not be treated as manufactured tobacco or tobacco related products .

Or. en

Justification

This amendment serves an anti-abuse purpose, preventing manufacturers from self-declaring products as medicinal to circumvent the tax. The risk is particularly relevant given that nicotine products are newly introduced into the directive's scope which may increase the incentive to exploit ambiguities in product classifications.

Amendment 165

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco which are exclusively intended to be smoked by combustion as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

Or. en

Justification

As currently drafted, definitions set out in the EU Commission’s proposal raise substantial concerns due to their ambiguity, their potential to create confusion, and their lack of alignment with both existing legislative frameworks in EU Member States and internationally recognized standards. The provisions fail to acknowledge the combustion process as a defining feature of traditional combusted products. This omission is not merely technical: it disregards a fundamental distinction that is widely recognized in domestic, EU and international legislative frameworks. The presence or absence of combustion is a key criterion for distinguishing traditional tobacco products from newer products without combustion. Ignoring this parameter risks distorting product classification and weakening legislative coherence.

Amendment 166

Mireia Borrás Pabón

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco intended to be smoked as they are via combustion and which are not cigars or cigarillos within the meaning of Article 4(1);

Or. en

Amendment 167

Stephen Nikola Bartulica

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco to be smoked as they are through combustion and which are not cigars or cigarillos;

Or. en

Amendment 168

Isabel Benjumea Benjumea, Fernando Navarrete Rojas

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco to be smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

Or. en

Amendment 169

Marco Falcone

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco which are to be smoked as they are via combustion process and which are not cigars or cigarillos;

Or. en

Amendment 170

Gaetano Pedulla'

Proposal for a directive

Article 3 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);

(a) rolls of tobacco which are to be smoked as they are through combustion and which are not cigars or cigarillos;

Or. en

Amendment 171

Marco Falcone

Proposal for a directive

Article 3 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;

(b) rolls of tobacco which are to be smoked via combustion process which, by simple non-industrial handling, are inserted into cigarette-paper tubes, or

Or. en

Amendment 172

Gaetano Pedulla'

Proposal for a directive

Article 3 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;

(b) rolls of tobacco which are to be smoked through combustion, by simple non-industrial handling, are inserted into cigarette-paper tubes;

Or. en

Amendment 173

Stephen Nikola Bartulica

Proposal for a directive

Article 3 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;

(b) rolls of tobacco to be smoked through combustion which, by simple non-industrial handling, are inserted into cigarette-paper tubes; or

Or. en

Amendment 174

Marco Falcone

Proposal for a directive

Article 3 – paragraph 1 – point c

Text proposed by the Commission

Amendment

(c) rolls of tobacco which are to be smoked via combustion process which, by simple non-industrial handling, are wrapped in cigarette paper.

Or. en

Amendment 175

Gaetano Pedulla'

Proposal for a directive

Article 3 – paragraph 1 – point c

Text proposed by the Commission

Amendment

(c) rolls of tobacco which are to be smoked through combustion which, by simple non-industrial handling, are wrapped in cigarette paper.

Or. en

Amendment 176

Stephen Nikola Bartulica

Proposal for a directive

Article 3 – paragraph 1 – point c

Text proposed by the Commission

Amendment

(c) rolls of tobacco to be smoked through combustion which, by simple non-industrial handling, are wrapped in cigarette paper.

Or. en

Amendment 177

Marco Falcone

Proposal for a directive

Article 4 – paragraph 1 – introductory part

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, the following shall be deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked as they are:

1. For the purposes of this Directive, the following shall deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked via combustion process as they are:

Or. en

Amendment 178

Gaetano Pedulla'

Proposal for a directive

Article 4 – paragraph 1 – introductory part

Text proposed by the Commission

Amendment

Or. en

Amendment 179

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 4 – paragraph 1 – introductory part

Text proposed by the Commission

Amendment

Or. en

Justification

Amendment 180

Marco Falcone

Proposal for a directive

Article 4 – paragraph 2

Text proposed by the Commission

Amendment

2. Cigarillos are cigars of a maximum weight of 3 g each.

deleted

Or. en

Amendment 181

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 4 – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. Products falling within the definition set out in paragraph 1 which have strong visual similarities with cigarettes shall be treated as cigarettes.

Or. en

Amendment 182

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is exclusively intended to be smoked by combustion as they are without further industrial processing;

Or. en

Justification

Amendment 183

Marco Falcone

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is to be smoked as it is via combustion process without further industrial processing;

Or. en

Amendment 184

Gaetano Pedulla'

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is to be smoked as it is through combustion without further industrial processing;

Or. en

Amendment 185

Mireia Borrás Pabón

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is intended to be smoked via combustion without further industrial processing;

Or. en

Amendment 186

Stephen Nikola Bartulica

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is to be smoked through combustion without further industrial processing;

Or. en

Amendment 187

Isabel Benjumea Benjumea, Fernando Navarrete Rojas

Proposal for a directive

Article 5 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and to be smoked without further industrial processing;

Or. en

Amendment 188

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 5 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

(b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which are exclusively intended of being smoked by combustion as they are. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

Or. en

Justification

Amendment 189

Rasmus Andresen

Proposal for a directive

Article 5 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) tobacco refuse put up for retail sale which does not fall under Articles 3 (1), Article 4(1), 7(1) and 8 and which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

Or. en

Amendment 190

Stephen Nikola Bartulica

Proposal for a directive

Article 5 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which is to be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

Or. en

Amendment 191

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 6 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘waterpipe tobacco’ means tobacco which can be used in a waterpipe for the production of emissions which are passed through a liquid before inhalation by the users.

1. For the purposes of this Directive, ‘waterpipe tobacco’ means tobacco which is sold or intended to be sold for use in a waterpipe for the production of emissions which are passed through a liquid before inhalation by the users.

Or. en

Justification

The addition of ‘sold or intended to be sold’ closes a definitional gap. Without the phrase, a manufacturer could argue their product falls outside the definition, and therefore outside the tax, simply because it is formally described as something else. The "intended to be sold" captures commercial intent, not just formal labelling.

Amendment 192

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, other than via a waterpipe as referred to in Article 6(1).

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, which are exclusively intended for inhalation by users as they are without combustion, other than via a waterpipe as referred to in Article 6(1).

Or. en

Justification

As currently drafted, definitions set out in the EU Commission’s proposal raise substantial concerns due to their ambiguity, their potential to create confusion, and their lack of alignment with both existing legislative frameworks in EU Member States and internationally recognized standards. The provisions fail to acknowledge the combustion process as a defining feature of traditional combusted products. This omission is not merely technical: it disregards a fundamental distinction that is widely recognized in domestic, EU and international legislative frameworks. The presence or absence of combustion is a key criterion for distinguishing traditional tobacco products from newer products without combustion. Ignoring this parameter risks distorting product from newer products without combustion. Ignoring this parameter risks distorting product classification and weakening legislative coherence.

Amendment 193

Marco Falcone

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, without combustion process, other than via a waterpipe as referred to in Article 6(1).

Or. en

Amendment 194

Gaetano Pedulla'

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, without combustion, other than via a waterpipe as referred to in Article 6(1).

Or. en

Amendment 195

Isabel Benjumea Benjumea, Fernando Navarrete Rojas

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, without combustion, other than via a waterpipe as referred to in Article 6(1).

Or. en

Amendment 196

Mireia Borrás Pabón

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users without combustion, other than via a waterpipe as referred to in Article 6(1).

Or. en

Amendment 197

Stephen Nikola Bartulica

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, intended for inhalation by users, without combustion other than via a waterpipe as referred to in Article 6(1).

Or. en

Justification

Some definitions contained in the revision proposal are not clear enough and would create a confusion unless resolved. For example, a number of definitions refer to “capable" to be used in a certain manner rather than what the intended use is. In this way a confusion in the future may be faced given that capability may be speculated while the intention can not. For example, a pencil may be used instead of a chopstick (there is capability for sure), however the intended use is definitely for something else. In case that capability is used, one may classify a pencil as cutlery, which would be wrong and may cause inconsistencies in approach. In the case of this proposal, such situation is with the using of term “capable of being smoked“. Moreover, many countries (19 in total, Croatia included) defined in their national legislations the heated tobacco products by the inclusion of the fact that these products are used WITHOUT THE PROCESS OF COMBUSTION.

Amendment 198

Angelika Winzig

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is intended to be consumed by heating without combustion of the tobacco to produce an emission containing nicotine or other chemicals, intended for inhalation by users, other than via a waterpipe as referred to in Article 6(1).

Or. en

Amendment 199

Rasmus Andresen

Proposal for a directive

Article 7 – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1a. If heated tobacco is taxed per item in accordance with Article 20(1), point (b), an item of heated tobacco referred to in paragraph 1 of this Article shall, for excise duty purposes, be considered to be two items where the tobacco content is higher than 0,37 grams but not higher than 0,67 grams, to be three items where the tobacco content is higher than 0,67 grams but not higher than 0,97 grams, and to be one additional item for each 0,30 grams of tobacco content starting at 0,97 grams.

Or. en

Amendment 200

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 7 – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1a. For excise duty purposes under Article 20(1)(b), where heated tobacco is taxed on a per-item basis, the number of taxable units per item shall be determined by tobacco content: two units where content exceeds 0.45g but does not exceed 0.75g; three units where it exceeds 0.75g but does not exceed 1.05g; increasing by one unit per additional 0.3g increment thereafter.

Or. en

Justification

This change closes a loophole. Without a definition of what constitutes a stick, there is a market incentive to make units bigger and heavier while still counting them as one — effectively reducing the tax paid per gram of tobacco. Using the Commission's impact assessment (p. 101), which puts the average heated tobacco stick at 0.3g, we set this as the baseline for the minimum tax rates for heated tobacco products in Article 19.

Amendment 201

Marco Falcone

Proposal for a directive

Article 7 – paragraph 3

Text proposed by the Commission

Amendment

3. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 3 shall be treated as cigarettes.

deleted

Or. en

Amendment 202

Gaetano Pedulla'

Proposal for a directive

Article 7 – paragraph 3

Text proposed by the Commission

Amendment

3. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 3 shall be treated as cigarettes.

3. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 3 shall be treated as heated tobacco .

Or. en

Amendment 203

Marco Falcone

Proposal for a directive

Article 7 – paragraph 4

Text proposed by the Commission

Amendment

4. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 4 shall be treated as cigars or cigarillos.

deleted

Or. en

Amendment 204

Gaetano Pedulla'

Proposal for a directive

Article 7 – paragraph 4

Text proposed by the Commission

Amendment

4. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 4 shall be treated as cigars or cigarillos.

4. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 4 shall be treated as heated tobacco.

Or. en

Amendment 205

Marco Falcone

Proposal for a directive

Article 7 – paragraph 5

Text proposed by the Commission

Amendment

5. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 5 shall be treated as smoking tobacco.

deleted

Or. en

Amendment 206

Gaetano Pedulla'

Proposal for a directive

Article 7 – paragraph 5

Text proposed by the Commission

Amendment

5. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 5 shall be treated as smoking tobacco.

5. Products which fall within the definitions set out in both paragraph 1 of this Article and in Article 5 shall be treated as heated tobacco .

Or. en

Amendment 207

Marlena Maląg

Proposal for a directive

Article 9 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) liquids containing nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

(a) liquids containing altogether propylene glycol, glycerin, flavours and nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

Or. en

Justification

Liquids for electronic cigarettes which are suitable for use in electronic cigarette devices are a composition of an aggregated of three ingredients: Propylene glycol, glycerin, flavours and it may or may not contain nicotine. The correct identification of a liquid for electronic cigarette as the aggregated of these three products with the potential content as well of nicotine is critical for fighting smuggling and counterfeit of liquids. The definition used in the Commission proposal is open to different compositions and risks the incorrect classification of certain liquids not intended for use in electronic cigarettes as taxable and falling under the scope of this directive. It is therefore appropriate to tax liquids for electronic cigarettes as those which contain in an aggregated manner the three main ingredients with the possible addition of nicotine.

Amendment 208

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 9 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) liquids containing nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

(a) liquids containing nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices;

Or. en

Amendment 209

Marco Falcone

Proposal for a directive

Article 9 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) liquids containing nicotine that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

(a) liquids containing nicotine but not tobacco that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes;

Or. en

Amendment 210

Marlena Maląg

Proposal for a directive

Article 9 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) liquids not containing nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

(b) liquids not containing altogether propylene glycol, glycerin, flavours and nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

Or. en

Justification

Amendment 211

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 9 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) liquids not containing nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

(b) liquids not containing nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices.

Or. en

Amendment 212

Marco Falcone

Proposal for a directive

Article 9 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) liquids not containing nicotine which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

(b) liquids not containing neither nicotine nor tobacco which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes.

Or. en

Amendment 213

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 9 – paragraph 2

Text proposed by the Commission

Amendment

2. For the purposes of this Directive, ‘electronic cigarette’ means a product that can be used for consumption of vapour via a mouth piece, or any component of that product, including a cartridge, a tank and a device without cartridge or tank and that can be disposable or refillable by means of a refill container or a tank, or rechargeable with single use cartridges.

2. For the purposes of this Directive, ‘electronic cigarette’ means a product that can be used for consumption of vapour, or any component of that product, including a cartridge, a tank and a device without cartridge or tank and that can be disposable or refillable by means of a refill container or a tank, or rechargeable with single use cartridges.

Or. en

Justification

The existing definition risks excluding e-cigarettes not designed with a mouthpiece, creating an unintended tax loophole.

Amendment 214

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine intended for oral intake which are mixed with vegetable fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

deleted

Or. en

Amendment 215

Gaetano Pedulla'

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘nicotine pouches’ means smokeless products for oral use containing nicotine a substrate, in and apportioned in sachets or an equivalent format, where the nicotine is intended for absorption primarily through the oral mucosa.

Or. en

Amendment 216

Marco Falcone

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘nicotine pouches’ means products for oral application containing nicotine but not tobacco which are mixed with fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format.

Or. en

Justification

The definition of nicotine pouches should be further specified to remove ambiguity and ensure legal certainty. The wording should clearly cover nicotine products that are marketed in portions, even when they are not presented in a traditional pouch format. This refinement ensures that the Directive remains futureproof, enabling it to accommodate evolving product designs and market developments without creating interpretative gaps.

Amendment 217

Rasmus Andresen

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine intended for oral intake which are mixed with plant fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

Or. en

Amendment 218

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the Commission

Amendment

1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine intended for oral intake and mixed with vegetable fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

Or. en

Amendment 219

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 10 – paragraph 2

Text proposed by the Commission

Amendment

2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and liquids for electronic cigarettes as defined in Article 9(1).

Or. en

Amendment 220

Marco Falcone

Proposal for a directive

Article 10 – paragraph 2

Text proposed by the Commission

Amendment

2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and heated tobacco as defined in Article 1 (7) and liquids for electronic cigarettes as defined in Article 9(1).

Or. en

Amendment 221

Gaetano Pedulla'

Proposal for a directive

Article 10 – paragraph 2

Text proposed by the Commission

Amendment

2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and heated tobacco as defined in Article 7(1) and liquids for electronic cigarettes as defined in Article 9(1).

Or. en

Amendment 222

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 11 – paragraph 1

Text proposed by the Commission

Amendment

A natural or legal person established in the Union who manufactures a product or has such a product designed or manufactured and markets that product under his name or trademark shall be deemed to be a manufacturer.

A natural or legal person established in the Union who manufactures a tobacco or tobacco related product or has such a product designed or manufactured and markets that product under his name or trademark shall be deemed to be a manufacturer.

Or. en

Amendment 223

Fernand Kartheiser

Proposal for a directive

Article 12

Text proposed by the Commission

Amendment

[...]

deleted

Or. fr

Justification

Tax policies should be dealt with first and foremost by the Member States.

Amendment 224

Rasmus Andresen

Proposal for a directive

Article 12 – paragraph 1

Text proposed by the Commission

Amendment

1. Each Member State shall ensure that the cumulative value of specific duty or ad valorem duty or both excluding VAT (‘overall excise duty’) on manufactured tobacco and tobacco related products respect the minimum tax levels laid down in Article 16, Article 20(2) and Article 22(2). The minimum tax levels applicable in Member States for manufactured tobacco and tobacco related products as provided for in Article 16, Article 20(2) and 22(2), (3) and (4) shall be adjusted every 3 years in accordance with paragraphs 2 and 3 of this Article.

1. Each Member State shall ensure that the cumulative value of specific duty or ad valorem duty or both excluding VAT (‘overall excise duty’) on manufactured tobacco and tobacco related products respect the minimum tax levels laid down in Article 16, Article 20(2) and Article 22(2). The minimum tax levels applicable in Member States for manufactured tobacco and tobacco related products as provided for in Article 16, Article 20(2) and 22(2), (3) and (4) shall be adjusted at least every 3 years in accordance with paragraphs 2 and 3 of this Article.

Or. en

Amendment 225

Marco Falcone

Proposal for a directive

Article 12 – paragraph 2

Text proposed by the Commission

Amendment

2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate shall not be adjusted by more than 6 % on a cumulative basis over a three-year period. The inflation adjustment will apply only after the end of the transition period for the different categories of products.

Or. en

Amendment 226

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 12 – paragraph 2

Text proposed by the Commission

Amendment

2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate used to determine the minimum tax level of a product shall not be adjusted by more than 6 %.

Or. en

Justification

The cap of the maximum adjustment by 6 % aims to make the adaptations of the minimum rates more predictable and less volatile

Amendment 227

Gaetano Pedulla'

Proposal for a directive

Article 12 – paragraph 2

Text proposed by the Commission

Amendment

2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate used to determine the minimum tax level of a product shall not be adjusted by more than 8 %.

Or. en

Amendment 228

Marlena Maląg

Proposal for a directive

Article 12 – paragraph 2

Text proposed by the Commission

Amendment

2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate used to determine the minimum tax level of a product shall not be adjusted by more than 10 %.

Or. en

Justification

For details regarding core inflation see recital 13. The cap of the maximum adjustment by 10 % aims to make the adaptations of the minimum rates more predictable and less volatile.

Amendment 229

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 12 – paragraph 3

Text proposed by the Commission

Amendment

3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the sum of one third of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus two thirds of the Union rate for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the Union rate for the corresponding category multiplied by the price level index divided by one hundred for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

Or. en

Amendment 230

Marco Falcone

Proposal for a directive

Article 12 – paragraph 3

Text proposed by the Commission

Amendment

3. Any Member State may decide that the part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a the Member State shall be the Union rate multiplied by the price level index divided by one hundred for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

Or. en

Justification

The Commission has suggested to apply a partial Purchasing Power Adjustment (PPP) to the nominal rates in order to reflect differences in economic conditions between Member States. This is a wholly arbitrary adjustment that fails to address the excessive burden the proposed increased rates would place on lower income countries in the EU. Therefore, the PPP adjustment should be simplified.

Amendment 231

Rasmus Andresen

Proposal for a directive

Article 12 – paragraph 3

Text proposed by the Commission

Amendment

3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the sum of two third of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus one third of the Union rate for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

Or. en

Amendment 232

Gaetano Pedulla'

Proposal for a directive

Article 12 – paragraph 3

Text proposed by the Commission

Amendment

Or. en

Amendment 233

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 12 – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. The newly adjusted minimum tax level shall in no case be lower than the minimum excise duty applicable in the Member State immediately prior to the rate adjustment pursuant to paragraphs 2 and 3. Where the adjustment would result in a lower level, the minimum excise duty shall remain unchanged at its pre-adjustment level.

Or. en

Amendment 234

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 12 – paragraph 4

Text proposed by the Commission

Amendment

4. From 1 January 2031 each Member State shall ensure that the overall excise duty on manufactured tobacco and tobacco related products respect the minimum tax levels specified in Article 16, Article 20(2) and Article 22(2) and adjusted in accordance with paragraphs 2 and 3 of this Article from the first day of the year following the year in which the adjustment occurs.

4. From 1 January 2031 each Member State shall ensure that the overall excise duty on manufactured tobacco and tobacco related products respect the minimum tax levels specified in Article 16, Article 20(2) and Article 22(2) and adjusted in accordance with paragraphs 2, 3 and 3a. of this Article from the first day of the year following the year in which the adjustment occurs.

Or. en

Amendment 235

Rasmus Andresen

Proposal for a directive

Article 12 – paragraph 4

Text proposed by the Commission

Amendment

4. From 1 January 2028 each Member State shall ensure that the overall excise duty on manufactured tobacco and tobacco related products respect the minimum tax levels specified in Article 16, Article 20(2) and Article 22(2) and adjusted in accordance with paragraphs 2 and 3 of this Article from the first day of the year following the year in which the adjustment occurs.

Or. en

Amendment 236

Angelika Winzig

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Amendment 237

Stephen Nikola Bartulica

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

This area falls squarely within the competence and fiscal sovereignty of the Member States. Maintaining national control over taxsetting is essential to respect the Treaties, preserve subsidiarity, and avoid any unintended shift of authority from Member States to the Commission in a domain that is explicitly reserved to them

Amendment 238

Jaroslava Pokorná Jermanová, Jaroslav Knot

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Amendment 239

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Delegated acts in tax matters should not be within the competence of the Commission

Amendment 240

Pierre Pimpie

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 241

Gaetano Pedulla'

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

5. The Commission is empowered to adopt delegated acts in accordance with Article 31 to amend the minimum Union rates laid down in Article 16, Article 20(2) and Article 22(2) in such a manner that they reflect the adjustment made in accordance with paragraph 2 of this Article. Those delegated acts shall not result in changes to the minimum Union rates set in this Directive or any other essential element in the Directive, beyond the adjustment made in accordance with paragraph 2 of this Article. Member States shall apply the new minimum levels of taxation from 1 January of the year following the year of adoption of the respective delegated act.

Or. en

Amendment 242

Marco Falcone

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

5. The Commission is empowered to adopt delegated acts in accordance with Article 30 to amend the minimum Union rates laid down in Article 16, Article 20(2) and Article 22(2) in such a manner that they reflect the adjustment made in accordance with paragraph 2 of this Article. Those delegated acts shall be limited to inflation indexation adjustment only and shall not result in any changes in the minimum tax rates for all products set out in this Directive or in the changes of the definitions of any tobacco or tobacco-related product as well as raw tobacco and nicotine.

Or. en

Amendment 243

Marlena Maląg

Proposal for a directive

Article 12 – paragraph 5

Text proposed by the Commission

Amendment

Or. en

Justification

Amendment 244

Bruno Gonçalves

Proposal for a directive

Article 13 – paragraph 4

Text proposed by the Commission

Amendment

4. Where necessary, the excise duty on cigarettes may include a minimum tax component, provided that the mixed structure of taxation and the band of the specific component of the excise duty referred to in Article 14 is strictly respected.

4. The excise duty on cigarettes shall include a minimum tax component, provided that the mixed structure of taxation and the band of the specific component of the excise duty referred to in Article 14 is strictly respected.

Member States shall ensure the minimum excise duty on cigarettes is reviewed at regular intervals or automatically adjusted so as to prevent erosion of its real value over time.

Or. en

Amendment 245

Stephen Nikola Bartulica

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

The overall excise duty on cigarettes shall represent at least 63 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 215 per 1000 cigarettes , adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 155 per 1000 cigarettes , adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

Or. en

Justification

Amendment 246

Markus Ferber

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

The overall excise duty on cigarettes shall represent at least 63 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 155 per 1000 cigarettes , adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

Or. en

Justification

Corresponds to option 1 from the Commission impact assessment.

Amendment 247

Mireia Borrás Pabón

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

Or. en

Amendment 248

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 215 per 1000 cigarettes , adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

Or. en

Justification

For some Member States, the 63 % objective is not achievable. Given the lack of transitional period for cigarettes, it is necessary to decrease the percentage to 60 %

Amendment 249

Marlena Maląg

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

Or. en

Justification

According to official data collected by Europol and national customs authorities, illicit trade in tobacco and nicotine products is increasing in several Member States. The EESC believes that a sudden hike in excise duties could lead to an undesired increase in illicit trade. Therefore, the future rates should be based on option 1 of the Commission impact assessment report, which would see the minimum rates for cigarettes increased to EUR 155 per 1000 cigarettes instead of the EUR 215 per 1000 cigarettes proposed by the Commission.

Amendment 250

Marco Falcone

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 190 per 1000 cigarettes , adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

Or. en

Justification

The minimum excise duty should be increased but the proposed Union rate of at least €215/1,000 cigarettes is excessive and would place stress for Member States in the East and South. These EU countries must be allowed to continue to set domestic excise duty rates at a level appropriate to their own economic and social conditions. A Union rate of €155/1,000 cigarettes would more than compensate for inflation since the last revision of TED in 2011, avoiding unintended consequences such as fuelling illicit trade. The Commission’s proposal to increase the minimum excise incidence on cigarettes from 60 % to 63 % will make no positive contribution to harmonizing excise rates across Member States. Differences in the excise incidence varies across Member States in much the same way as differences in VAT rates.

Amendment 251

Costas Mavrides

Proposal for a directive

Article 16 – paragraph 1

Text proposed by the Commission

Amendment

The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 140 per 1000 cigarettes, adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

Or. en

Justification

We strongly support public health initiatives, but the unique challenges that the Republic of Cyprus face due to the illegal Turkish military occupation shall be reflected in this Directive. Tobacco products are sold at less than half the price in the occupied areas, fuelling illicit trade and causing millions in lost revenue. The high tax increase would widen the price gap and exacerbate smuggling across the Green Line. The proposed amendment reflects the Cyprus’ current taxation tobacco system which is important to be maintained. Cyprus remains the only EU divided Member State.

Amendment 252

Stephen Nikola Bartulica

Proposal for a directive

Article 16 – paragraph 2

Text proposed by the Commission

Amendment

However, Member States which levy an excise duty of at least the Union rate of EUR 274 per 1000 cigarettes , adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 63 % of the weighted average retail selling price of cigarettes released for consumption % requirement set out in the first subparagraph of this Article .

However, Member States which levy an excise duty of at least the Union rate of EUR 180 per 1000 cigarettes , adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 60 % of the weighted average retail selling price of cigarettes released for consumption % requirement set out in the first subparagraph of this Article .

Or. en

Justification

The Commission’s proposal to increase the minimum excise incidence on cigarettes from 60 % to 63 % will make no positive contribution to harmonizing excise rates across Member States. Differences in the excise incidence varies across Member States in much the same way as differences in VAT rates. Therefore, there should be no change to the rate (i.e. 60 % cigarette WAP) in place since 1 January 2014 and the escape clause, where the incidence requirement shall not apply, at EUR 180 per 1,000 units.

Amendment 253

Mireia Borrás Pabón

Proposal for a directive

Article 16 – paragraph 2

Text proposed by the Commission

Amendment

However, Member States which levy an excise duty of at least the Union rate of EUR 203 per 1000 cigarettes , adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 60 % of the weighted average retail selling price of cigarettes released for consumption % requirement set out in the first subparagraph of this Article .

Or. en

Amendment 254

Marco Falcone

Proposal for a directive

Article 16 – paragraph 2

Text proposed by the Commission

Amendment

However, Member States which levy an excise duty of at least the Union rate of EUR 230 per 1000 cigarettes , adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 60 % of the weighted average retail selling price of cigarettes released for consumption % requirement set out in the first subparagraph of this Article .

Or. en

Amendment 255

Marlena Maląg

Proposal for a directive

Article 16 – paragraph 2

Text proposed by the Commission

Amendment

Or. en

Justification

Justification analogous to paragraph 1.

Amendment 256

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 16 – paragraph 2 a (new)

Text proposed by the Commission

Amendment

Member States shall be allowed a transitional period until 31 December 2032 in order to reach the rates or minimum amounts laid down in paragraphs 1 and 2 of this Article.

Or. en

Amendment 257

Rasmus Andresen

Proposal for a directive

Article 18

Text proposed by the Commission

Amendment

Article 18

deleted

Portugal may apply a reduced rate of up to 50 % less than that laid down in Article 16 to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale manufacturers each of whose annual production does not exceed 500 tonnes.

Or. en

Amendment 258

Marco Falcone

Proposal for a directive

Article 19 – paragraph 1 – point a

Text proposed by the Commission

Amendment

(a) cigars

(a) cigars and cigarillos;

Or. en

Amendment 259

Marco Falcone

Proposal for a directive

Article 19 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) cigarillos;

deleted

Or. en

Amendment 260

Fernand Kartheiser

Proposal for a directive

Article 19 – paragraph 1 – point e

Text proposed by the Commission

Amendment

(e) waterpipe tobacco;

deleted

Or. fr

Amendment 261

Fernand Kartheiser

Proposal for a directive

Article 19 – paragraph 1 – point f

Text proposed by the Commission

Amendment

(f) heated tobacco;

deleted

Or. fr

Amendment 262

Fernand Kartheiser

Proposal for a directive

Article 19 – paragraph 1 – point g

Text proposed by the Commission

Amendment

(g) other manufactured tobacco.

deleted

Or. fr

Amendment 263

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 1 – introductory part

Text proposed by the Commission

Amendment

Member States shall apply an excise duty to manufactured tobacco other than cigarettes which may be:

Member States shall apply an excise duty to manufactured tobacco other than cigarettes which combines an ad valorem element and a specific element.

Or. en

Amendment 264

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 1 – point a

Text proposed by the Commission

Amendment

(a) either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Union and by importers from third countries in accordance with Article 25; or

deleted

Or. en

Amendment 265

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

(b) a specific duty expressed as an amount per kilogram or, in the case of cigars, cigarillos and heated tobacco, alternatively for a given number of items; or

deleted

Or. en

Amendment 266

Marco Falcone

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

(b) a specific duty expressed as an amount per kilogram or, in the case of cigars, cigarillos and heated tobacco, alternatively for a given number of items; or

(b) a specific duty expressed as an amount per kilogram or, in the case of cigars and cigarillos, and heated tobacco, alternatively for a given number of items; or

Or. en

Amendment 267

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 1 – point c

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 268

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 1 – subparagraph 2

Text proposed by the Commission

Amendment

Where an excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.

Member States may establish a minimum amount of excise duty.

Or. en

Amendment 269

Fernand Kartheiser

Proposal for a directive

Article 20 – paragraph 2 – subparagraph 1

Text proposed by the Commission

Amendment

The overall excise duty , expressed as a percentage, as an amount per kilogram or for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

deleted

[...]

Or. fr

Justification

Tax policies should be dealt with first and foremost by the Member States.

Amendment 270

Marco Falcone

Proposal for a directive

Article 20 – paragraph 2 – table

Text proposed by the Commission

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram, adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

62 % of the weighted average retail selling price of fine-cut tobacco for the rolling of cigarettes released for consumption, or the Union rate of EUR 215 per kilogram , adjusted in accordance with Article 12 ;

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 108 per 1 000 items adjusted in accordance with Article 12; 55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 155 per kilogram, adjusted in accordance with Article 12;

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Amendment

(a)

cigars or cigarillos

15% of the retail selling price inclusive of all taxes or the Union rate of EUR 50 per 1000 items or per kilogram, adjusted in accordance with Article 12, ;

(c)

fine-cut tobacco for the rolling of cigarettes

62 % of the weighted average retail selling price of fine-cut tobacco for the rolling of cigarettes released for consumption, or the Union rate of EUR 50 per kilogram , adjusted in accordance with Article 12;

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 75 per 1 000 items adjusted in accordance with Article 12; 30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 200 per kilogram, adjusted in accordance with Article 12;

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Or. en

Justification

The minimum excise rates for heated tobacco proposed by the Commission do not sufficiently consider the reduced risk compared to combustible products, arising from the absence of combustion. Cigars and cigarillos have a very small market share. The proposed increase is significantly higher in relative terms compared to other products and would risk having a disproportionate negative effect on European SMEs and family businesses focused on the productions of cigars and cigarillos.

Amendment 271

Markus Ferber

Proposal for a directive

Article 20 – paragraph 2 – table

Text proposed by the Commission

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Amendment

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 107 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 107 per 1000 items or per kilogram , adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

62 % of the weighted average retail selling price of fine-cut tobacco for the rolling of cigarettes released for consumption, or the Union rate of EUR 155 per kilogram , adjusted in accordance with Article 12 ;

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 72 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 88 per 1 000 items adjusted in accordance with Article 12; 55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 125 per kilogram, adjusted in accordance with Article 12;

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 26 per kilogram, adjusted in accordance with Article 12.

Or. en

Justification

Values correspond to option 1 of the European Commission’s Impact Assessment.

Amendment 272

César Luena

Proposal for a directive

Article 20 – paragraph 2 – table

Text proposed by the Commission

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Amendment

(a)

cigars

30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 110 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 110 per 1000 items or per kilogram, adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

63 % of the weighted average retail selling price of fine-cut tobacco for the rolling of cigarettes released for consumption, or the Union rate of EUR 215 per kilogram , adjusted in accordance with Article 12 ;

(f)

heated tobacco

55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 95 per 1 000 items adjusted in accordance with Article 12; 55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 315 per kilogram, adjusted in accordance with Article 12;

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Or. en

Justification

The proposed minimum rates per item and per kilogram are internally inconsistent. Based on the Commission's own impact assessment (page 101), the average heated tobacco stick weighs approximately 0.3g. At this weight, the proposed rate of EUR 108 per 1,000 items implies a per-kg equivalent of EUR 360, rather than the Commission proposed rate per-kg rate of EUR 155. This amendment establishes a middle ground, EUR 95 per 1,000 items and EUR 315 per kilogram, that is consistent at the Commission's stated average stick weight and ensures a coherent tax floor across both minimum rate options.

Amendment 273

Costas Mavrides

Proposal for a directive

Article 20 – paragraph 2 – table

Text proposed by the Commission

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Amendment

(a)

cigars

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12 ;

(b)

cigarillos

40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 143 per 1000 items or per kilogram , adjusted in accordance with Article 12;

(c)

fine-cut tobacco for the rolling of cigarettes

60 % of the weighted average retail selling price of fine-cut tobacco for the rolling of cigarettes released for consumption, or the Union rate of EUR 150 per kilogram , adjusted in accordance with Article 12 ;

(d)

other smoking tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram , adjusted in accordance with Article 12 ;

(e)

waterpipe tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

(f)

heated tobacco

55 % of the retail selling price inclusive of all taxes or the Union rate of EUR 150 per kilogram, adjusted in accordance with Article 12;

(g)

other manufactured tobacco

50 % of the retail selling price inclusive of all taxes, or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12.

Or. en

Justification

We strongly support public health initiatives, but the unique challenges that the Republic of Cyprus face due to the illegal Turkish military occupation shall be reflected in this Directive. Tobacco products are sold at less than half the price in the occupied areas, fueling illicit trade and causing millions in lost revenue. The high tax increase would widen the price gap and exacerbate smuggling across the Green Line. The proposed amendment reflects the Cyprus’ current taxation tobacco system which is important to be maintained. Cyprus remains the only EU divided Member State.

Amendment 274

Stephen Nikola Bartulica

Proposal for a directive

Article 20 – paragraph 2 – table – point f

Text proposed by the Commission

(f)

heated tobacco

Amendment

(f)

heated tobacco

20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 80 per 1 000 items adjusted in accordance with Article 12; 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 250 per kilogram, adjusted in accordance with Article 12;

Or. en

Amendment 275

Gaetano Pedulla'

Proposal for a directive

Article 20 – paragraph 2 – table – point f

Text proposed by the Commission

(f)

heated tobacco

Amendment

(f)

heated tobacco

24% of the retail selling price inclusive of all taxes or the Union rate of EUR 75 per 1 000 items adjusted in accordance with Article 12; or 24% of the retail selling price inclusive of all taxes or the Union rate of EUR 155 per kilogram, adjusted in accordance with Article 12;

Or. en

Amendment 276

Francesco Ventola, Denis Nesci, Giovanni Crosetto

Proposal for a directive

Article 20 – paragraph 2 – table – point f

Text proposed by the Commission

(f)

heated tobacco

Amendment

(f)

heated tobacco

28 % of the retail selling price inclusive of all taxes or the Union rate of EUR 75 per 1 000 items adjusted in accordance with Article 12; 28 % of the retail selling price inclusive of all taxes or the Union rate of EUR 107 per kilogram, adjusted in accordance with Article 12;

Or. en

Amendment 277

Billy Kelleher, Gilles Boyer, Stéphanie YonCourtin

Proposal for a directive

Article 20 – paragraph 2 – table – point f

Text proposed by the Commission

(f)

heated tobacco

Amendment

(f)

heated tobacco

55 % of the retail selling price inclusive of all taxes and the Union rate of EUR 215 per 1 000 items adjusted in accordance with Article 12;

Or. en

Amendment 278

Fernand Kartheiser

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2029 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 88 per 1 000 items or EUR 125 per kilogram or 45% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

deleted

Or. fr

Amendment 279

Rasmus Andresen

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 280

Markus Ferber

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. The rates determined in paragraph 2 shall be gradually phased in until 31 December 2032.

Or. en

Amendment 281

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2034 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, and at least EUR 88 per 1 000 items or EUR 125 per kilogram or 45% of the retail selling price inclusive of all taxes for heated tobacco. For other manufactured tobacco, Member States shall ensure, from 1 January 2028 until 31 December 2029, excise duty rates of at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes.

Or. en

Amendment 282

Marco Falcone

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2030 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 45 per 1 000 items or EUR 100 per kilogram or 24 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 283

Gaetano Pedulla'

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2029 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 45 per 1 000 items or EUR 125 per kilogram or 24 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 284

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2029 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 77 per 1 000 items or EUR 254 per kilogram or 45% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 285

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2032 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 45 per 1 000 items or EUR 83 per kilogram or 20 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Justification

The transition period is prolonged. To arrive at the desired final rates for heated tobacco products as laid out in the table in Art. 20 par. 2, the rates applying during the transitional period have been adapted accordingly.

Amendment 286

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 4

Text proposed by the Commission

Amendment

4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2029 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram and 5% of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 22 per kilogram and 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 88 per 1 000 items and 45% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram and 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 287

Markus Ferber

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram or 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 98 per 1 000 items or EUR 140 per kilogram or 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

deleted

Or. en

Amendment 288

Rasmus Andresen

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 289

Fernand Kartheiser

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

deleted

Or. fr

Amendment 290

Marco Falcone

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram or 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 60 per 1 000 items or EUR 150 per kilogram or 24 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 291

Marco Falcone

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2031until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 24 per 1 000 items or per kilogram or 10 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 98 per 1 000 items or EUR 140 per kilogram or 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 292

Gaetano Pedulla'

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram or 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 60 per 1 000 items or EUR 140 per kilogram or 24 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 293

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2036 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram or 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 98 per 1 000 items or EUR 140 per kilogram or 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 294

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 64 per 1 000 items or per kilogram or 15 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 86 per 1 000 items or EUR 284 per kilogram or 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 295

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2033 until 31 December 2037 Member States shall ensure that excise duty rates are at least EUR 24 per 1 000 items or per kilogram or 10 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 60 per 1 000 items or EUR 97 per kilogram or 24 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Justification

Amendment 296

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 20 – paragraph 5

Text proposed by the Commission

Amendment

5. By way of derogation from paragraph 2, from 1 January 2030 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 71,5 per 1 000 items or per kilogram and 20 % of the retail selling price inclusive of all taxes for cigars or cigarillos, at least EUR 71,5 per kilogram and 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram and 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 98 per 1 000 items and 50% of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram and 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

Or. en

Amendment 297

Gaetano Pedulla'

Proposal for a directive

Article 20 – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5a. The Commission shall monitor the impact of revised minimum rates also taking in account illicit trade, employment in affected sectors, and regional economic disparities.

Or. en

Amendment 298

Fernand Kartheiser

Proposal for a directive

Article 21

Text proposed by the Commission

Amendment

Article 21

deleted

The following groups of tobacco related products produced in the Union or imported from third countries shall be subject, in each Member State, to a minimum excise duty as laid down in Article 22:

(a) liquids for electronic cigarettes;

(b) nicotine pouches;

Or. fr

Justification

Member States must remain free to decide which products they wish to tax.

Amendment 299

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 21 – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) nicotine pouches;

deleted

Or. en

Amendment 300

Fernand Kartheiser

Proposal for a directive

Article 22

Text proposed by the Commission

Amendment

[...]

deleted

Or. fr

Justification

Tax policies should be dealt with first and foremost by the Member States.

Amendment 301

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – introductory part

Text proposed by the Commission

Amendment

Member States shall apply an excise duty to tobacco related products which may be one of the following:

Member States shall apply an excise duty to tobacco related products which combines an ad valorem element and a specific element.

Or. en

Amendment 302

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point a

Text proposed by the Commission

Amendment

(a) an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Union and by importers from third countries in accordance with Article 25;

deleted

Or. en

Amendment 303

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

(b) a specific duty expressed as an amount per kilogram;

deleted

Or. en

Amendment 304

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

(b) a specific duty expressed as an amount per kilogram;

(b) in the case of nicotine pouches and other nicotine products a specific duty expressed as an amount per kilogram, or alternatively for a given number of items;

Or. en

Justification

The objective is to introduce an approach tailored for each product category and to be as specific as possible

Amendment 305

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

(b) a specific duty expressed as an amount per kilogram;

(b) concerning nicotine pouches and other nicotine products, a specific duty expressed as an amount per kilogram, or for a specified number of items;

Or. en

Amendment 306

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point b a (new)

Text proposed by the Commission

Amendment

(ba) concerning liquids of electronic cigarettes, a specific duty expressed as an amount per millilitre;

Or. en

Amendment 307

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point c

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 308

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 1 – point c

Text proposed by the Commission

Amendment

Or. en

Amendment 309

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 1 – subparagraph 2

Text proposed by the Commission

Amendment

Where the excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.

Member States may establish a minimum amount of excise duty.

Or. en

Amendment 310

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes, whether they contain nicotine or not, expressed as a percentage or as an amount per millilitre, shall be at least 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0.25 per millilitre, adjusted in accordance with Article 12.

Or. en

Justification

There should only be one rate at 25 cents per ml, or alternatively 20 % of the retail selling price, applied to e-cigarettes, for all types of liquids, with or without nicotine and not depending on the level of nicotine per ml.

Amendment 311

Marco Falcone

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes, with or without nicotine, expressed as a percentage or as an amount per millilitre, shall be at least equivalent 30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,30 per millilitre (adjusted in accordance with Article 12.

Or. en

Justification

Applying tiered duty rates by nicotine strength is unenforceable in practice, will lead to unjustifiable complexity in excise administration and will create an additional illicit vapour problem in the EU. The proposed single EUR 0.30/ml excise duty on e-liquids is a necessary measure to protect Europe’s domestic industry from a surge of low-cost imports—nearly 90 % of which come from China. European manufacturers face higher costs and stricter standards, while importers benefit from low customs duties (just 6.5 % vs the one on cigarettes which is 57,6 %) and often bypass EU regulations. This excise rate helps restore fair competition and supports EU-based producers who invest both in quality and compliance to the EU market legal requirements.

Amendment 312

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to 40 % of the retail selling price inclusive of all taxes and the Union rate of EUR 0,36 per millilitre, adjusted in accordance with Article 12.

Or. en

Amendment 313

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0.25 per millilitre, adjusted in accordance with Article 12.

Or. en

Justification

Applying tiered duty rates by nicotine strength is unenforceable in practice, will lead to unjustifiable complexity in excise administration and will create an additional illicit problem in the EU.

Amendment 314

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes shall be at least:

Or. en

Amendment 315

Pierre Pimpie

Proposal for a directive

Article 22 – paragraph 2 – introductory part

Text proposed by the Commission

Amendment

2. The overall excise duty on liquids for electronic cigarettes, expressed as a percentage or as an amount per millilitre, shall be at least equivalent to the rates or minimum amounts laid down for:

2. The overall excise duty on liquids for electronic cigarettes shall be at least equivalent to 5 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,03 per millilitre, adjusted in accordance with Article 12.

Or. fr

Amendment 316

Pierre Pimpie

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

(a) liquids containing from 0 mg of nicotine per millilitre to a maximum of 15 mg of nicotine per millilitre: 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,12 per millilitre, adjusted in accordance with Article 12;

deleted

Or. fr

Amendment 317

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 318

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 319

Marco Falcone

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 320

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 321

Costas Mavrides

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

(a) liquids containing nicotine 20 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,12 per millilitre, adjusted in accordance with Article 12;

Or. en

Justification

Amendment 322

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 2 – point a

Text proposed by the Commission

Amendment

(a) liquids containing from 0 mg of nicotine per millilitre to a maximum of 15 mg of nicotine per millilitre: 30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,2 per millilitre, adjusted in accordance with Article 12;

Or. en

Amendment 323

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

(b) liquids containing more than 15 mg of nicotine per millilitre: 40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,36 per millilitre, adjusted in accordance with Article 12.

deleted

Or. en

Amendment 324

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 325

Pierre Pimpie

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

deleted

Or. fr

Amendment 326

Marco Falcone

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 327

Costas Mavrides

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Amendment 328

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 2 – point b

Text proposed by the Commission

Amendment

(b) 40 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,36 per millilitre, adjusted in accordance with Article 12.

Or. en

Amendment 329

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 1

Text proposed by the Commission

Amendment

Member States shall be allowed a transitional period until 31 December 2031 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Member States shall be allowed a transitional period until 31 December 2028 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Or. en

Amendment 330

Markus Ferber

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 1

Text proposed by the Commission

Amendment

Member States shall be allowed a transitional period until 31 December 2031 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Member States shall be allowed a transitional period until 31 December 2032 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Or. en

Amendment 331

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 1

Text proposed by the Commission

Amendment

Member States shall be allowed a transitional period until 31 December 2031 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Member States shall be allowed a transitional period until 31 December 2036 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

Or. en

Amendment 332

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – introductory part

Text proposed by the Commission

Amendment

From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

From 1 January 2030 the overall excise duty, expressed as a percentage, as an amount per kilogram or for a specified number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 333

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – introductory part

Text proposed by the Commission

Amendment

From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

From 1 January 2027 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 334

Markus Ferber

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – introductory part

Text proposed by the Commission

Amendment

From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

From 1 January 2031 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 335

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – introductory part

Text proposed by the Commission

Amendment

From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

From 1 January 2032 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 336

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – introductory part

Text proposed by the Commission

Amendment

From 1 January 2030 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

From 1 January 2035 the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 337

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

deleted

Or. en

Amendment 338

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram of the consumable component;

Or. en

Amendment 339

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 25 % of the retail selling price including all taxes and the Union rate of EUR 71,5 per kilogram;

Or. en

Amendment 340

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram;

Or. en

Justification

Only some Member States have already introduced an excise duty on nicotine pouches. It is therefore necessary to slightly decrease the speed of taxing them.

Amendment 341

Marlena Maląg

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram;

Or. en

Justification

Proper implementation of the ‘less harm, less tax’ principle requires that tax policies reflect the different levels of health risk associated with tobacco and nicotine products, while allowing Member States the necessary flexibility to incorporate this principle into their national taxation frameworks. For example, lower rates on nicotine pouches in Sweden have allowed – along with other measures – the smoking incidence to drop to 5.4 %, the lowest in the EU. This consideration applies equally to all other innovative and reduced-risk products such as heated tobacco and other nicotine products.

Amendment 342

Marco Falcone

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram;

Or. en

Amendment 343

Markus Ferber

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 13 per kilogram;

Or. en

Amendment 344

Gaetano Pedulla'

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 24 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram;

Or. en

Amendment 345

Arba Kokalari, Tomas Tobé, Jessica Polfjärd, Jörgen Warborn, Fernando Navarrete Rojas

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 71,5 per kilogram;

(a) nicotine pouches: 5 % of the retail selling price including all taxes or the Union rate of EUR 9 per kilogram;

Or. en

Amendment 346

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 25 % of the retail selling price including all taxes.

(b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram of the consumable component or EUR 0.25 per millilitre

Or. en

Amendment 347

Marco Falcone

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 25 % of the retail selling price including all taxes.

(b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram or EUR 0,25 per millilitre.

Or. en

Amendment 348

Marlena Maląg

Proposal for a directive

Article 22 – paragraph 3 – subparagraph 2 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 25 % of the retail selling price including all taxes.

(b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 30 per kilogram or EUR 0.25 per millilitre.

Or. en

Justification

Justification analogous to p. a)

Amendment 349

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

4. From 1 January 2032 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

4. From 1 January 2032 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage, as an amount per kilogram or for a specified number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 350

Rasmus Andresen

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

4. From 1 January 2029 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 351

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

4. From 1 January 2033 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 352

Markus Ferber

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

Or. en

Amendment 353

Marlena Maląg

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

Or. en

Justification

Extending the transitional period will enable Member States and market participants to gradually adapt to the increased minimum rates, thereby reducing the risk of market disruption and an increase in illegal trade.

Amendment 354

Marco Falcone

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

Or. en

Amendment 355

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

4. From 1 January 2035 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Justification

Only some Member States have already introduced an excise duty on nicotine pouches. It is therefore necessary to slightly decrease the speed of taxing them.

Amendment 356

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the Commission

Amendment

4. From 1 January 2037 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage or as an amount per kilogram, shall be at least equivalent to the rates or minimum amounts laid down for:

Or. en

Amendment 357

Adnan Dibrani, Johan Danielsson, Sofie Eriksson

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

deleted

Or. en

Amendment 358

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 35 per kilogram of the consumable component, adjusted in accordance with Article 12;

Or. en

Amendment 359

Gaetano Pedulla'

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 24 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram;

Or. en

Amendment 360

Billy Kelleher, Stéphanie Yon-Courtin, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 50 % of the retail selling price including all taxes and the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

Or. en

Amendment 361

Marco Falcone

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 80 per kilogram, adjusted in accordance with Article 12;

Or. en

Justification

Nicotine pouches are lower health risk products as they are not inhaled. At the same time, nicotine pouches help smokers to quit smoking, as can be seen in Sweden, where the smoking incidence dropped to 5.4 %, the lowest in the EU, due to reasonable tax rates for nicotine pouches and other incentives. Many EU Member States already follow this example and levy lower excise duty rates on nicotine pouches than on traditional combustible tobacco products, e.g. Italy, Poland, Hungary, Romania, Portugal, Malta, Bulgaria, Czechia, Greece, Cyprus and Austria.

Amendment 362

Markus Ferber

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 26 per kilogram, adjusted in accordance with Article 12;

Or. en

Justification

Corresponds to option 1 from the Commission impact assessment.

Amendment 363

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 25 % of the retail selling price including all taxes or the Union rate of EUR 30 per kilogram, adjusted in accordance with Article 12;

Or. en

Justification

Only some Member States have already introduced an excise duty on nicotine pouches. It is therefore necessary to slightly decrease the speed of taxing them.

Amendment 364

Arba Kokalari, Tomas Tobé, Jessica Polfjärd, Jörgen Warborn, Fernando Navarrete Rojas

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 10 % of the retail selling price including all taxes or the Union rate of EUR 18 per kilogram, adjusted in accordance with Article 12;

Or. en

Amendment 365

Marlena Maląg

Proposal for a directive

Article 22 – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) nicotine pouches: 50 % of the retail selling price including all taxes or the Union rate of EUR 143 per kilogram, adjusted in accordance with Article 12;

(a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 28 per kilogram, adjusted in accordance with Article 12;

Or. en

Justification

Proper implementation of the ‘less harm, less tax’ principle requires that tax policies reflect the different levels of health risk associated with tobacco and nicotine products, while allowing Member States the necessary flexibility to incorporate this principle into their national taxation frameworks. For example, lower rates on nicotine pouches in Sweden have allowed – along with other measures – the smoking incidence to drop to 5.4 %, the lowest in the EU. The Commission proposal of setting a minimum rate of €143 per kg is disproportionate compared to Sweden’s current rate and fails to reflect the reduced-risk nature of this category within the excise framework. This consideration applies equally to all other innovative and reduced-risk products such as heated tobacco and other nicotine products.

Amendment 366

Stephen Nikola Bartulica

Proposal for a directive

Article 22 – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 50 % of the retail selling price including all taxes.

(b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 35 per kilogram of the consumable component or EUR 0.25 per millilitre

Or. en

Amendment 367

Marlena Maląg

Proposal for a directive

Article 22 – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 50 % of the retail selling price including all taxes.

(b) other nicotine products: 20 % of the retail selling price including all taxes, or the Union rate of EUR 30 per kilogram or EUR 0.25 per millilitre.

Or. en

Justification

Justification analogous to p. a).

Amendment 368

Marco Falcone

Proposal for a directive

Article 22 – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) other nicotine products: 50 % of the retail selling price including all taxes.

(b) other nicotine products: 30 % of the retail selling price including all taxes or the Union rate of EUR 35 per kilogram or EUR 0.25 per millilitre.

Or. en

Amendment 369

Marlena Maląg

Proposal for a directive

Article 23 – paragraph 1

Text proposed by the Commission

Amendment

Raw tobacco grown in the Union and imported from third countries shall be subject, in each Member State, to a minimum excise duty of EUR 0 per kilogram.

deleted

Or. en

Justification

Subjecting raw tobacco to excise tax, even at a zero rate, means high costs and administrative burdens for its producers, which mainly affects small farmers.

Amendment 370

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 26 – paragraph 2 – subparagraph 1 – point a a (new)

Text proposed by the Commission

Amendment

(aa) manufactured tobacco and tobacco related products which are destroyed under administrative supervision;

Or. en

Amendment 371

Marlena Maląg

Proposal for a directive

Article 28 – paragraph 1 – subparagraph 1

Text proposed by the Commission

Amendment

By 31 December 2032 and every 5 years thereafter , the Commission shall submit to the European Parliament and the Council a report on the application of this Directive.

By 31 December 2032 and every 5 years thereafter , the Commission shall submit to the European Parliament and the Council a report on the application of this Directive, thereby establishing a formal review mechanism ensuring periodic evaluation of tax rates, tax structures and market effects, in light of new evidence and technological developments.

Or. en

Justification

The amendment introduces a formal review mechanism to ensure that the application of this Directive remains responsive to evolving market dynamics, scientific evidence and technological developments. Given the rapid evolution of alternative products, fixed tax rates and structures risk becoming outdated or misaligned with policy objectives over time. Regular evaluation allows the Union to assess whether the existing framework continues to effectively balance market developments and fiscal outcomes.

Amendment 372

Rasmus Andresen

Proposal for a directive

Article 28 – paragraph 1 – subparagraph 1

Text proposed by the Commission

Amendment

By 31 December 2032 and every 5 years thereafter , the Commission shall submit to the European Parliament and the Council a report on the application of this Directive.

By 31 December 2030 and every 3 years thereafter , the Commission shall submit to the European Parliament and the Council a report on the application of this Directive.

Or. en

Amendment 373

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 28 – paragraph 1 – subparagraph 2

Text proposed by the Commission

Amendment

The report by the Commission shall examine minimum levels of taxation taking into account the proper functioning of the internal market , public health , the real value of the rates of excise duty, and the wider objectives of the Treaty on the Functioning of the European Union. The report shall assess the application and the impact of the provisions regarding raw tobacco as regards tax evasion and fraud.

The report by the Commission shall examine minimum levels of taxation for manufactured tobacco and tobacco related products taking into account the proper functioning of the internal market, public health, the real value of the rates of excise duty, and the wider objectives of the Treaty on the Functioning of the European Union. The report shall further assess the application and the impact of the Directive's provisions intended to help monitor, detect and tackle tax evasion and illicit trade, including the zero-rate introduced for raw tobacco and the lower minimum tax level for waterpipe tobacco .

Or. en

Amendment 374

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 28 – paragraph 1 – subparagraph 3

Text proposed by the Commission

Amendment

Member States shall, upon request, submit to the Commission available information needed to prepare the report, including the information needed to compare the amount of excise collected and the amount of excise due each year on their territory.

Or. en

Amendment 375

Gaetano Pedulla'

Proposal for a directive

Article 28 – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1a. The Commission shall submit a report assessing the impact on small and medium-sized enterprises, employment effects in relevant sectors, and the evolution of illicit trade, accompanied, where appropriate, by legislative proposals.

Or. en

Amendment 376

Pierre Pimpie

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

4. Minimum levels for new tobacco and nicotine products should be set with the objective of reducing existing tax differentials while taking into account current and future market developments. The Commission shall without undue delay review this directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), and consider the possible equalisation of the taxation levels for different product categories, increasing the minimum levels of taxation for heated tobacco and tobacco related products referred to in Articles 20(2)(f) and 22 accordingly.

deleted

Or. en

Amendment 377

Marlena Maląg

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Such a wording pre-empts future political choices, effectively pushing the direction of full harmonisation without proper debate.

Amendment 378

Jaroslava Pokorná Jermanová, Jaroslav Knot

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

Amendment 379

Marco Falcone

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 380

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

deleted

Or. en

Justification

it does not sound legal drafting to premise in the current recast what decisions the Commission should take in the future. Moreover, it is unclear why equalisation of the taxation levels for different product categories is needed and desirable in the first place.

Amendment 381

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

4. The Commission shall, within one year following the adoption of the future revision of Directive 2014/40/EU (Tobacco Products Directive), review this Directive and assess the appropriateness of newly introduced product categories in this Directive and the need to adjust taxation levels for the products referred to in Articles 20(2)(a), (b) and (f) and 22.

Or. en

Amendment 382

Fernando Navarrete Rojas, Isabel Benjumea Benjumea

Proposal for a directive

Article 28 – paragraph 4

Text proposed by the Commission

Amendment

4. The Commission shall, without undue delay, review this Directive, taking into account the future revision of Directive 2014/40/EU (Tobacco Products Directive), in light of the risk profile of the products concerned, in particular their harmful effects on health. That review shall also ensure that the minimum levels of taxation are adjusted for each Member State on the basis of the purchasing power of its residents. Where appropriate, the Commission shall consider adjusting the minimum levels of taxation for heated tobacco and tobacco-related products referred to in Articles 20(2)(f) and 22 accordingly.

Or. en

Amendment 383

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 28 – paragraph 4 a (new)

Text proposed by the Commission

Amendment

4a. In carrying out the review referred to in paragraph 4, the Commission shall assess the impact of this Directive in accordance with, the following criteria:

a) the smooth functioning of the internal market, considering the categorisation and definitions under the revised Tobacco Products Directive, trade flows of tobacco and tobacco related products as well as current and future market developments;

b) safeguarding public revenues, based on reliable data on illicit trade and other relevant fiscal information;

c) a high level of health protection, based on robust scientific evidence and relevant data on consumption patterns, product substitution, dual-use trends and youth uptake of tobacco and tobacco related products, as reported under the Tobacco Products Directive, or from other recognised scientific or public health sources.

Or. en

Amendment 384

César Luena, Jonás Fernández, Niels Fuglsang, Bruno Gonçalves, Matthias Ecke

Proposal for a directive

Article 28 – paragraph 4 b (new)

Text proposed by the Commission

Amendment

4b. The Commission shall report to the European Parliament and the Council on the results of the review and, if appropriate, submit a legislative proposal concerning the rates and the structure of excise duty laid down in this Directive, following consultations with Member States and stakeholders.

Or. en

Amendment 385

Francesco Ventola, Denis Nesci, Giovanni Crosetto, Mariateresa Vivaldini

Proposal for a directive

Article 28 a (new)

Text proposed by the Commission

Amendment

Article 28a

By … [two years from the entry into force of this Directive], the Commission shall assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs, family-owned manufacturers, regional employment, supply chains, and substitution patterns. Where the assessment shows disproportionate impacts on SMEs, family-owned manufacturers or regional employment and the effect on illegal market, the Commission shall submit a legislative proposal to adjust the applicable minimum rates or the structure of those rates so as to ensure proportionality and to maintain an appropriate differential vis-à-vis cigarettes.

Or. en

Amendment 386

Stephen Nikola Bartulica

Proposal for a directive

Article 30 – paragraph 2

Text proposed by the Commission

Amendment

2. The power to adopt the delegated acts referred to in Article 12(5) shall be conferred on the Commission for an indeterminate period of time.

deleted

Or. en

Amendment 387

Marco Falcone

Proposal for a directive

Article 30 – paragraph 2

Text proposed by the Commission

Amendment

2. The power to adopt the delegated acts referred to in Article 12(5) shall be conferred on the Commission for an indeterminate period of time.

deleted

Or. en

Amendment 388

Stephen Nikola Bartulica

Proposal for a directive

Article 30 – paragraph 3

Text proposed by the Commission

Amendment

3. The delegation of power referred to in Article 12(5) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

deleted

Or. en

Amendment 389

Marco Falcone

Proposal for a directive

Article 30 – paragraph 3

Text proposed by the Commission

Amendment

deleted

Or. en

Amendment 390

Costas Mavrides

Proposal for a directive

Article 31 a (new)

Text proposed by the Commission

Amendment

Article 31a

Derogation for the Republic of Cyprus

1. By way of derogation from this Directive, and in view of the continued occupation of over 36 % of its territory and the specific challenges faced, the Republic of Cyprus may suspend the application of this Directive until 2033.

2. The situation on the ground shall be reassessed in 2033 with a view to determining whether the derogation provided for in paragraph 1 remains justified.

Or. en

Justification

We strongly support public health initiatives, but the unique challenges that Cyprus face shall be reflected in this Directive as proposed by this derogation. The Republic of Cyprus acceded to the EU with its entire territory but the acquis is suspended in the areas under illegal Turkish military occupation. Tobacco products are sold at less than half the price in the occupied areas, fuelling illicit trade and causing millions in lost revenue. The high tax increase would widen the price gap and exacerbate smuggling across the Green Line. Cyprus remains the only EU divided Member State.