This is an HTML version of an attachment to the Freedom of Information request 'documents of FPG/050'.

doc 15
Planning of the work on 
e-cigarettes
7 October 2015
DG JRC & DG TAXUD
[DELETED]


Agenda
• Commission Report
• Impact Assessment
• Better regulation guidelines
• Content 
• [DELETED]


Commission Report
Before Impact Assessment – evaluation + Report
• Meet requirements of Article 19 and REFIT 
programme
• Focus on effectiveness and efficiency
• Identify relevant recommendations study
• e-cigarettes, raw tobacco & FPG
• Statistics reported by Member States


Commission Report
Process and time line
• Publication foreseen Q4 2015
• Council and European Parliament
• Discussion with Member States on next steps


Better Regulation Guidelines 2015
Impact Assessment required for Commission 
initiatives with significant impact:
Possible revision of Directive 2011/64/EU
• Gather and analyze evidence
• Identify problems and causes
• Assess if EU action is needed


Impact Assessment - content
Possible revision of Directive 2011/64/EU
1. Problems - (subsidiarity)
2. Objectives
3. Options
4. Impacts - (compare) 



Problem 
What is the (EU) problem and why?
E-cigarettes and taxation on national level:
• Jeopardize the 
eopardize 
proper functioning of the 
the 
internal 
proper functioning of the 
market
• Lead to possible distortion 
L
of competition 
– no level playing field



Objectives 
What should be achieved?
Article 113 TFEU 
[harmonization of legislation concerning excise 
duties and other forms of indirect taxation]
• To ensure the establishment and the 
T
functioning of the 
functioning of 
internal market 
the 
and 
internal market 
• To avoid 
T
distortion of competition
o avoid 



Options 
What are the options to achieve the 
objectives?
• Baseline scenario: 
B
no action at EU level
no action at EU 
• Approximation of taxes on e-cigarettes
pproximation of 
• [DELETED]



Impacts 
Economic, social and environmental impacts
Who will be effected?
Economic and social impacts are expected for 
social impacts 
:
• EU
E  U ci
c tize
z n
e s
• operators active on the EU market
o
• Member States (f.i. tax authorities, customs, 
revenue)


Internal Process
• Inter Service Group (ISG)
• Inception Impact Assessment
• Consultation Strategy
Carry out Impact Assessment and consultation
• Impact Assessment Report
• Regulatory Scrutiny Board (RSB)
• Inter Service Consultation (ISC)


Timeline 
Q4 2015: Inter Service Group, 
publication Inception IA and Consultation Strategy
Q1 2016: Public consultation
Q2/3 2016: Gather and analyze evidence IA
Q4 IA 2016: IA report to RSB


Questions?


REFIT programme
Regulatory Fitness and Performance Programme
• Review EU legislation:
• Make EU law simpler
• Reduce administrative burden and costs
• Identify gaps and ineffective measures
• Develop a clear regulatory framework.
focus on: efficiency and effectiveness of Directive 
2011/64/EU


Recommendations study
3 groups of recommendations
1. 1. Definitions
(new) product categories, CN Codes, subjective
criteria
1. 2. Structure of excise duty
Minimum Excise Duty, borderline products
1. 3.Other topics 
Excise Movement and Control System