Ceci est une version HTML d'une pièce jointe de la demande d'accès à l'information 'Records of contacts with the tobacco industry and affiliates'.



Ref. Ares(2017)4280052 - 01/09/2017
EUROPEAN COMMISSION 
DIRECTORATE-GENERAL  
TAXATION AND CUSTOMS UNION 
Indirect Taxation and Tax administration 
Indirect taxes other than VAT 
 
 
Brussels,  
taxud.c.2(2017)4837018 
 
MEETING REPORT 
1. Subject 
Impact assessment on Directive 2011/64 and the possible 
consequences on tobacco farmers 
2. Date and Place 
13 October 2016, Brussels  
3. Participants 
DG TAXUD: 
 
Copa-Cogeca: 
 
 
4. Summary of the discussion 
Copa-Cogeca requested a meeting to explain the possible consequences of revision of 
Directive 2011/64/EU might have for farmers. Copa-Cogeca mentioned that many 
farmers work in rural areas where it is not possible to find an alternative source of 
income. Many of these farmers have 1 ha per family. The CAP reform heavily impacted 
the tobacco farming sector. Imposing excise duties on raw tobacco would have disastrous 
effects, according to Copa-Cogeca. TAXUD explained that during the evaluation it was 
reported that raw tobacco was diverted from the legal to the illegal circuit and that one of 
the options considered is to include raw tobacco in the scope of excisable goods to enable 
the use of the Excise Movement and Control (EMCS) system. Moreover, an impact 
assessment will be carried out to demonstrate the benefits and disadvantages of such an 
option, after measuring the scope of the problem. 
Copa-Cogeca supports the efforts to eliminate illicit trade but believes that there will be 
many practical problems with implementation of such an option. For example, what 
would happen if the raw tobacco could not be harvested and is destroyed? Would this 
require authorities to come and check this? Copa-Cogeca suggests that other tools could 
be investigated to fight illicit trade, for instance, an interbranch-organization which 
focusses on the tobacco from producer to first buyer such as Italy and Spain have to 
regulate the national market.  
Report by: 
 
c.c.: 
, TAXUD LIST C2 
 
 
Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111