General arrangements for excise duty applied to tobacco and tobacco related products
TA-10-2026-0212 · P10_TA(2026)0212 · PE784.421
- Adopted in plenary on · Adopted 325–304–29 · See the decision →
- Full procedure 2025/0581
Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.
Parliament approves the Commission proposal, as amended, on general arrangements for excise duty on tobacco and related products. It calls on the Commission to alter its proposal accordingly and on the Council to notify Parliament if it departs from the text.¶¶¶ The amendments add new excise duty categories to the guide levels for private individuals' acquisitions and require that guide levels for new categories be comparable to existing ones.¶¶
Key points
- Parliament approves the Commission proposal as amended.¶
- Calls on the Commission to alter its proposal accordingly, in line with Article 293(2) of the Treaty on the Functioning of the European Union.¶
- Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.¶
- Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal.¶
- New excise duty categories should be added to the guide levels regarding acquisitions by private individuals for their own use.¶
- Changes to guide levels should be based on the principle that new categories serve as alternatives to existing products, so guide levels for new categories should be comparable to those already subject to guide levels.¶
Who is affected
Legal basis: Article 113 of the Treaty on the Functioning of the European Union¶