General arrangements for excise duty applied to tobacco and tobacco related products

P10_TA(2026)0212

Committee on Economic and Monetary Affairs

PE784.421

European Parliament legislative resolution of 17 June 2026 on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products (COM(2025)0581 – C10-0296/2025 – 2025/0581(CNS))

(Special legislative procedure – consultation)

– having regard to the Commission proposal to the Council (COM(2025)0581),

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100296/2025),

– having regard to Rule 84 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0160/2026),

1. Approves the Commission proposal as amended;

2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4. Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Proposal for a directive

Recital 2 a (new)

Text proposed by the Commission

Amendment

(2a) The new excise duty categories laid down in Council Directive (EU) …/…1a+ should be added to the guide levels regarding acquisitions by private individuals for their own use.

___________

1a Council Directive (EU) …/…, of … on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) (OJ L …, …, ELI: …).

+ OJ: Please insert in the text the number of the Directive contained in document 2025/0580(CNS) and insert the number, date, title and OJ reference of that Directive in the footnote.

Amendment 2

Proposal for a directive

Recital 2 b (new)

Text proposed by the Commission

Amendment

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