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doc 14
Fiscalis Project Group
Tobacco products
Kick off Meeting 18 February 2015

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

• 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 
• 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.

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 
• input for the impact assessment concerning 
possible revision of Directive 2011/64/EU.