Ref. Ares(2019)797238 - 11/02/2019
To:
(TAXUD);
(TAXUD);
(TAXUD)
Cc:
TAXUD UNIT C2
Subject:
Report meeting with ECMA December 14 2018
Meeting with ECMA, December 14, 2018:
The meeting was requested by ECMA to present its views on the ongoing evaluation of Directive
2011/64/EU (the Tobacco Excise Duty Directive)
Participants:
ECMA:
•
(ECMA)
•
(BdZ)
•
(Manifatture Sigaro Toscano)
EC Taxud C2:
Main issues presented by ECMA :
•
Main characterisitics of cigars and cigarillos:
ECMA presented the main characteriistics of the market
ECMA supported the conclusions on cigars and cigarillos of the Comm report of January
2018
ECMA insisted that cigars and cigarillos continue to be treated differently from other
tobacco products
ECMA noted the ‘low tax bearing capacity’ of the industry
•
Border line cigarillos:
ECMA insisted that the the directive leaves sufficient flexibility to Member States to
develop a tax strucutre to reduce the incentives for low-price cigarillos
Participants noted that the production of so called borderline cigarillos were different form
the more classic and traditional cigars and cigarillos
They however noted that it would difficult to draw a line based on the technical
specifications of these products
•
Definition of smoking tobacco:
Participants noted the alleged confusion in DE and SE after the EUCJ judgement on Eko
Tabak
•
Directive 2011/64/EU on the structure and rates of excise duty applied to
manufactured tobacco
We noted that ECMA position on a possible review of the rates as regards cigars and
cigarillos was well noted, notably on maintaining the current ‘tax gap’
We indicated that we had taken note of ECMA submission to the OPC.
We provided for a clarification of the timing of the external study and the evaluation.of the
Directive
Policy Officer
European Commission
Directorate General for Taxation and Customs Union
Unit C2 - Indirect taxes other than VAT
Rue de Spa
B-1049 Brussels, Belgium
+32-2
@ec.europa.eu