doc 14
Fiscalis Project Group
Tobacco products
Kick off Meeting 18 February 2015
Agenda
¾
Practicalities
¾
Background
¾
Scope FPG
¾
Objectives
¾
Follow-up
Practicalities – Project Plan
• Connection FPG 'Completely & Partially
Denatured Alcohol' / lessons learned
• meetings in 2015
• Joint Research Centre (JRC)
• Custom laboratories (see point about CDA /
PDA) – SOPs etc
• PICS
Background
• Analyze the weaknesses of Directive 2011/64/EU
on the structure and rates of excise duty applied
to manufactured tobacco.
• An external contractor carried out a study:
• Examines to what extent Directive 2011/64/EU meets its
fiscal objectives;
• Assess compliance and administrative costs;
• Identifies issues with the highest potential for
improvement;
• Formulates recommendations.
Scope FPG
• Analyse further the possibilities to include
electronic cigarettes and raw tobacco in the scope
of excisable goods
In the future:
• Discuss the classification of new products on the
market if the classification of these products
remains unclear after discussion in the Indirect
Tax Expert Group (ITEG)
Objectives (1)
The group is expected to:
• contribute to what could be a definition of a new
category of excisable tobacco products;
• identify possibilities to include the new category
in the scope of excisable products;
• discuss the classification of products which are
new on the market and whereof the classification
remains unclear after discussion in ITEG;
• consider and develop future initiatives related to
the above;
Objectives (2)
• consider and develop the necessary chemical
analytical information & techniques during the
whole process;
• consider, evaluate and develop quick test
methods related to the new category of products;
• look at standardising the testing methods and
operating procedures in the laboratories of the
Member States.
Follow-up
The conclusions of the Project Group will be:
• presented to the members of the Indirect Tax
Expert Group and shared with other DG's of the
Commission;
• input for the impact assessment concerning
possible revision of Directive 2011/64/EU.