Ref. Ares(2019)797238 - 11/02/2019
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Indirect taxes other than VAT
Brussels,
taxud.c.2(2018)2625927
Ares(2018)2350448
MEETING REPORT
1. Subject
Raw tobacco – Directive 2011/64/EU
2. Date and Place
17 April 2018, Brussels
3. Participants
DG TAXUD:
Fetratab:
Deltafina:
4. Summary of the discussion
Fetratab requested a meeting to discuss their concerns regarding the ECJ judgement, C-
638/15 “Eko-Tabak”. Different interpretations of the excisability of raw tobacco across
the Member States are causing significant problems for their members. The different
interpretations means that in some Member States raw tobacco is now an excise good
subject to excise duty. Movements between Member States with different interpretations
also create issues in EMCS.
TAXUD noted that the Excise Contact Group provides a platform for trade consultations
within the Union on the development and implementation of excise related issues.
Report by:
c.c.:
, TAXUD LIST C2
Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111