Amended proposal for a COUNCIL DIRECTIVE on the structure and rates of excise duty applied to manufactured tobacco
Date: 2010-11-09
Institutions: European Commission
Subjects: agro-industry, excise duty, manufactured goods, tax harmonisation, tax on consumption, tobacco, tobacco industry

EN 

EN 

   EN 

 
 
EUROPEAN COMMISSION 

Brussels, 9.11.2010 
COM(2010) 641 final 

2007/0206 (CNS) 

Amended proposal for a 

COUNCIL DIRECTIVE 

on the structure and rates of excise duty applied to manufactured tobacco  

(Codification) 

EN 

   EN 

 
 
 
  
1. 

2. 

3. 

EXPLANATORY MEMORANDUM 

On 11 October 2007, the Commission presented a proposal for a Council Directive 
codifying Council Directive 92/79/EEC of 19 October 1992 on the approximation of 
taxes  on  cigarettes,  Council  Directive 92/80/EEC  of  19 October  1992  on  the 
approximation  of  taxes  on  manufactured  tobacco  other  than  cigarettes  and 
Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes 
which affect the consumption of manufactured tobacco1. 

In  its  opinion  of  21  November  2007  the  Consultative  Working  Party  of  the  legal 
services  set  up  under  the  Interinstitutional  Agreement  of  20 December  1994  on  an 
accelerated  working  method  for  official  codification  of  legislative  texts2  has  stated 
that the proposal referred to in point 1 does indeed confine itself to straightforward 
codification, without any substantive changes to the acts covered by it.  

Having  regard  to  the  amendment  adopted3  in  respect  of  the  proposal  referred  to 
in point  1  and  in  view  of  the  work  already  carried  out  in  the  course  of  the 
legislative procedure,  the  Commission  has  decided  to  present  –  in  accordance  with 
Article 293(2) of the TFEU – an amended proposal for codification of the Directives 
in question. 

This amended proposal also takes account of the purely formal or editorial changes 
proposed  by  the  Consultative  Working  Party  of  the  legal  services,  where  these 
changes are considered justified4. 

4. 

The changes made in this amended proposal, compared with the proposal referred to 
in point 1, are the following: 

(1)  The first citation is replaced by the following: 

‘Having regard to the Treaty on the Functioning of the European Union, and 
in particular Article 113 thereof,’. 

(2) 

In the second citation, the word ‘European’ is inserted before ‘Commission’. 

(3)  The following third citation is inserted: 

‘After transmission of the draft legislative act to the national Parliaments,’. 

(4)  A new final citation is added, reading as follows: 

‘Acting in accordance with a special legislative procedure,’. 

1 
2 
3 
4 

COM(2007) 587 final of 11.10.2007. 
OJ C 102, 4.4.1996, p. 2. 
OJ L 50, 27.2.2010, p. 1. 
Cf. the opinion of the Consultative Working Party of 21.11.2007. 

EN 

2 

   EN 

 
                                                 
(5)  The following recital 2 is inserted: 

‘(2)  The  Union's  fiscal  legislation  on  tobacco  products  needs  to  ensure  the 
proper  functioning  of  the  internal  market  and,  at  the  same  time,  a  high 
level of health protection, as required by Article 168 of the Treaty on the 
Functioning  of  the  European  Union,  bearing  in  mind  that  tobacco 
products can cause serious harm to health and that the Union is Party to 
the  World  Health  Organization's  Framework  Convention  on  Tobacco 
Control (FCTC). Account should be taken of the situation prevailing for 
each of the various types of manufactured tobacco.’. 

(6)  The former recital 2 is re-numbered recital 3 and is replaced by the following: 

‘(3)  One of the objectives of the Treaty on the European Union is to maintain 
an  economic  union,  whose  characteristics  are  similar  to  those  of  a 
domestic  market,  within  which  there  is  healthy  competition.  As  regards 
manufactured  tobacco,  achievement  of  this  aim  presupposes  that  the 
application  in  the  Member  States  of  taxes  affecting  the  consumption  of 
products  in  this  sector  does  not  distort  conditions  of  competition  and 
does not impede their free movement within the Union.’. 

(7)  The former recital 3 is re-numbered recital 9. 

(8)  Recital 4 is replaced by the following: 

‘(4)  The  various  types  of  manufactured  tobacco,  distinguished  by  their 
characteristics  and  by  the  way  in  which  they  are  used,  should  be 
defined.’. 

(9)  The  former  recital  5  is  re-numbered  recital  6,  and  the  former  recital  6  is  re-

numbered recital 5. 

(10)  The former recital 8 is re-numbered recital 11. 

(11)  The following recital 8 is inserted: 

‘(8)  In  the  interests  of  uniform  and  fair  taxation,  a  definition  of  cigarettes, 
cigars and cigarillos and of other smoking tobacco should be laid down 
so that, respectively, rolls of tobacco which according to their length can 
be considered as two cigarettes or more are treated as two cigarettes or 
more  for  excise  purposes,  a  type  of  cigar  which  is  similar  in  many 
respects  to  a  cigarette  is  treated  as  a  cigarette  for  excise  purposes, 
smoking  tobacco  which  is  similar  in  many  respects  to  fine-cut  tobacco 
intended  for  the  rolling  of  cigarettes  is  treated  as  fine-cut  tobacco  for 
excise  purposes,  and  tobacco  refuse  is  clearly  defined.  In  view  of  the 
economic difficulties that immediate implementation could cause for the 
German  and  Hungarian  operators  concerned,  Germany  and  Hungary 
should  be  authorised  to  postpone  the  application  of  the  definition  of 
cigars and cigarillos until 1 January 2015.’. 

EN 

3 

   EN 

 
(12)  The  former  recitals  9  and  10  are  replaced  by  the  following,  which  is  re-

numbered recital 17: 

‘(17)  As regards products other than cigarettes, a harmonised incidence of tax 
should  be  established  for  all  products  belonging  to  the  same  group  of 
manufactured  tobacco.  The  setting  of  an  overall  minimum  excise  duty 
expressed  as  a  percentage,  as  an  amount  per  kilogram  or  for  a  given 
number  of  items  is  the  most  appropriate  for  the  functioning  of  the 
internal market.’. 

(13)  The former recitals 11, 13 and 14 are deleted. 

(14)  The  former  recital  12  is  renumbered  recital  20;  the  words  ‘The  Portugese 

Republic’ are replaced by the word ‘Portugal’ in that recital. 

(15)  The following recitals 12 to 16, 18, 19, 21 and 22 are inserted: 

‘(12)  Without  prejudice  to  the  mixed  tax  structure  and  the  maximum 
percentage  of 
tax  burden, 
Member States  should  be  given  effective  means  to  levy  specific  or 
minimum excise duty on cigarettes, so as to ensure that at least a certain 
minimum amount of taxation applies throughout the Union. 

the  specific  component  of 

total 

the 

(13)  For  the  proper  functioning  of  the  internal  market,  it  is  necessary  to 
establish  minimum  excise  duties  for  all  categories  of  manufactured 
tobacco. 

(14)  As regards  a price  related minimum  requirement for cigarettes, neutral 
conditions  of  competition  for  manufacturers  should  be  assured,  the 
partitioning  of  the  tobacco  markets  should  be  reduced  and  health 
objectives should be underscored. This requirement should thus refer to 
the weighted average retail selling price, whereas a monetary minimum 
should  be  applicable  to  all  cigarettes.  For  the  same  reasons,  the 
weighted average retail selling price should also serve as a reference for 
measuring  the  importance  of  specific  excise  duty  within  the  total  tax 
burden. 

(15)  As regards prices and excise levels, in particular for cigarettes — by far 
the  most  important  category  of  tobacco  products  —  as  well  as  for  fine 
cut-tobacco  intended  for  the  rolling  of  cigarettes,  there  are  still 
considerable  differences  between  Member  States  which  may  disturb  the 
operation  of  the  internal  market.  A  certain  degree  of  convergence 
between  the  tax  levels  applied  in  the  Member  States  would  help  reduce 
fraud and smuggling within the Union. 

(16)  Such convergence would also help to ensure a high level of protection for 
human  health.  The  level  of  taxation  is  a  major  factor  in  the  price  of 
tobacco  products,  which  in  turn  influences  consumers'  smoking  habits. 
Fraud and smuggling undermine tax induced price levels, in particular of 
cigarettes and fine-cut tobacco intended for the rolling of cigarettes, and 

EN 

4 

   EN 

 
thus jeopardise the achievement of tobacco control and health protection 
objectives. 

(18)  As  regards  fine-cut  tobacco  intended  for  the  rolling  of  cigarettes,  a 
Union price related minimum requirement should be expressed in such a 
way  as  to  obtain  effects  similar  to  those  in  the  field  of  cigarettes  and 
should  take  the  weighted  average  retail  selling  price  as  the  point  of 
reference. 

(19)  It is necessary to bring the minimum levels for fine-cut tobacco intended 
for  the  rolling  of  cigarettes  closer  to  the  minimum  levels  applicable  to 
cigarettes,  so  as  to  better  take  account  of  the  degree  of  competition 
existing  between  the  two  products,  reflected  in  consumption  patterns 
observed, as well as their equally harmful character. 

(21)  Transitional  periods  should  allow  Member  States  to  adapt  smoothly  to 
the levels of the overall excise duty, thus limiting possible side effects. 

(22)  In  order  to  prevent  damage  to  Corsica's  economic  and  social 
equilibrium it  is  both  essential  and  justifiable  to  provide  for  a 
derogation, until 31 December 2015, by which France may apply a rate 
of excise duty that is lower than the national rate to cigarettes and other 
manufactured  tobaccos  released  for  consumption  in  Corsica.  By  that 
date  the  tax  rules  for  manufactured  tobaccos  released  for  consumption 
there  should  be  brought  fully  into  line  with  the  rules  for  mainland 
France. Nevertheless, too abrupt a change should be avoided and there 
should therefore be a stepwise increase in the excise duty currently levied 
on cigarettes and fine-cut tobacco intended for the rolling of cigarettes in 
Corsica.’. 

(16)  The former recital 15 is re-numbered recital 23. 

(17)  The  former  recital  16  is  re-numbered  recital  24;  the  word  ‘introduced’  is 

replaced by the words ‘provided for’ in that recital.  

(18)  The former recital 17 is re-numbered recital 25. 

(19)  In  Article  2(3),  the  words  ‘Community  provisions’  are  replaced  by  the  words 

‘Union provisions’. 

(20)  In Article 3, paragraph 2 is replaced by the following: 

‘2. A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, 
be  considered  as  two  cigarettes  where,  excluding  filter  or  mouthpiece,  it  is 
longer  than  8 cm  but  not  longer  than  11 cm,  as  three  cigarettes  where, 
excluding  filter  or  mouthpiece,  it  is  longer  than  11 cm  but  not  longer  than 
14 cm, and so on.’. 

EN 

5 

   EN 

 
(21)  Article 4 is replaced by the following: 

‘Article 4 

1. For the purposes of this Directive the following shall be deemed to be cigars 
or  cigarillos  if  they  can  be  and,  given  their  properties  and  normal  consumer 
expectations, are exclusively intended to be smoked as they are: 

(a) 

rolls of tobacco with an outer wrapper of natural tobacco; 

(b) 

rolls of tobacco with a threshed blend filler and with an outer wrapper of 
the  normal  colour  of  a  cigar,  of  reconstituted  tobacco,  covering  the 
product  in  full,  including,  where  appropriate,  the  filter  but  not,  in  the 
case of tipped cigars, the tip, where the unit weight, not including filter 
or  mouthpiece,  is  not  less  than  2,3 g  and  not  more  than  10 g,  and  the 
circumference over at least one third of the length is not less than 34 mm. 

2.  By  way  of  derogation  from  paragraph  1,  Germany  and  Hungary  may 
continue to apply until 31 December 2014 Article 3 of Directive 95/59/EC as 
amended by Directive 2002/10/EC. 

3.  Products  which  consist  in  part  of  substances  other  than  tobacco  but 
otherwise  fulfil  the  criteria  set  out  in  paragraph  1  shall  be  treated  as  cigars 
and cigarillos.’. 

(22)  In Article 5, point (b) of paragraph 1 is replaced by the following: 

‘(b) 

tobacco refuse put up for retail sale which does not fall under Articles 3 
and 4 and which can be smoked. For the purpose of this Article, ‘tobacco 
refuse’  shall  be  deemed  to  be  remnants  of  tobacco  leaves  and  by-
products  obtained  from  tobacco  processing  or  the  manufacture  of 
tobacco products.’. 

(23)  In Article 5, paragraph 2 is replaced by the following: 

‘2.  Smoking  tobacco  in  which  more  than  25 %  by  weight  of  the  tobacco 
particles  have  a  cut  width  of  less  than  1,5  millimetre  shall  be  deemed  to  be 
fine-cut tobacco for the rolling of cigarettes. 

Member  States may also  deem smoking tobacco in which more than 25 % by 
weight of the tobacco particles have a cut width of 1,5 millimetre or more and 
which was sold or intended to be sold for the rolling of cigarettes to be fine-cut 
tobacco for the rolling of cigarettes.’. 

(24)  In Article 6, in the introductory words of Article 13, in point (a) of paragraph 1 
of  Article  14  and  in  the  first  subparagraph  of  Article  15(1),  the  word 
‘Community’ is replaced by the word ‘Union’. 

(25)  Article 7 is re-numbered Article 9. In point (c) of paragraph 2 of that Article, 

the words ‘value-added tax (VAT)’ are replaced by the word ‘VAT’. 

EN 

6 

   EN 

 
(26)  Article  8  is  re-numbered  Article  7.  The  following  changes  are  introduced  in 

that Article: 

(i) 

in  the  first  subparagraph  of  paragraph  1,  the  word  ‘Community’  is 
replaced by the word ‘Union’; 

(ii) 

in  the  second  subparagraph  of  paragraph  1,  the  words  ‘each  Member 
State’ are replaced by the words ‘Member States’; 

(iii)  paragraph 4 is replaced by the following: 

‘4.  Where  necessary,  the  excise  duty  on  cigarettes  may  include  a 
minimum  tax  component,  provided  that  the  mixed  structure  of  taxation 
and the band of the specific component of the excise duty as laid down in 
Article 8 is strictly respected.’. 

(27)  Article 9 is re-numbered Article 10 and is replaced by the following: 

‘Article 10 

1. The overall excise duty (specific duty and ad valorem duty excluding VAT) 
on  cigarettes  shall  represent  at  least  57 %  of  the  weighted  average  retail 
selling price of cigarettes released for consumption. That excise duty shall not 
be less than EUR 64 per 1 000 cigarettes irrespective of the weighted average 
retail selling price. 

However,  the  57 %  requirement  set  out  in  the  first  subparagraph  shall  not 
apply  to Member  States  which  levy  an  excise  duty  of  at  least  EUR 101 
per 1 000 cigarettes on the basis of the weighted average retail selling price. 

2. From 1 January 2014, the overall excise duty on cigarettes shall represent 
at least 60 % of the weighted average retail selling price of cigarettes released 
for  consumption.  That  excise  duty  shall  not  be  less  than  EUR 90  per  1 000 
cigarettes irrespective of the weighted average retail selling price. 

However,  the  60 %  requirement  set  out  in  the  first  subparagraph  shall  not 
apply  to Member  States  which  levy  an  excise  duty  of  at  least  EUR 115  per 
1 000 cigarettes on the basis of the weighted average retail selling price. 

Bulgaria,  Estonia,  Greece,  Latvia,  Lithuania,  Hungary,  Poland  and  Romania 
shall  be  allowed  a  transitional  period  until  31  December  2017  in  order  to 
reach the requirements laid down in the first and second subparagraphs. 

3. Member States shall gradually increase excise duties in order to reach the 
requirements referred to in paragraph 2 on the dates set therein.’. 

EN 

7 

   EN 

 
 
(28)  Article 10 is re-numbered Article 11 and is replaced by the following: 

‘Article 11 

1.  Where  a  change  in  the  weighted  average  retail  selling  price  of  cigarettes 
occurs in a Member State, thereby bringing the overall excise duty below the 
levels  specified  in  the  first  sentences  of  paragraphs  1  and  2  of  Article  10 
respectively, the Member State concerned may refrain from adjusting that duty 
until 1 January of the second year following that in which the change occurs. 

2.  Where  a  Member  State  increases  the  rate  of  VAT  on  cigarettes,  it  may 
reduce  the  overall  excise  duty  up  to  an  amount  which,  expressed  as  a 
percentage of the weighted average retail selling price, is equal to the increase 
in  the  rate  of  VAT,  also  expressed  as  a  percentage  of  the  weighted  average 
retail  selling  price,  even  if  such  an  adjustment  has  the  effect  of  reducing  the 
overall  excise  duty  to  below  the  levels,  expressed  as  a  percentage  of  the 
weighted  average  retail  selling  price,  laid  down  in  the  first  sentences  of 
paragraphs 1 and 2 of Article 10 respectively. 

However, the Member State shall raise that duty again so as to reach at least 
those levels by 1 January of the second year after that in which the reduction 
took place.’. 

(29)  Article 11 is re-numbered Article 8 and is replaced by the following: 

‘Article 8 

1. The percentage of the specific component of excise duty in the amount of the 
total tax burden on cigarettes shall be established by reference to the weighted 
average retail selling price. 

2. The weighted average retail selling price shall be calculated by reference to 
the  total  value  of  all  cigarettes  released  for  consumption,  based  on  the  retail 
selling  price  including  all  taxes,  divided  by  the  total  quantity  of  cigarettes 
released  for  consumption.  It  shall  be  determined  by  1  March  at  the  latest  of 
each  year  on  the  basis  of  data  relating  to  all  such  releases  for  consumption 
made in the preceding calendar year. 

3. Until 31 December 2013, the specific component of the excise duty shall not 
be less than 5 % and shall not be more than 76,5 % of the amount of the total 
tax burden resulting from the aggregation of the following: 

(a) 

specific excise duty; 

(b) 

the proportional excise duty and the value added tax (VAT) levied on the 
weighted average retail selling price. 

EN 

8 

   EN 

 
4.  From  1  January  2014,  the  specific  component  of  the  excise  duty  on 
cigarettes shall not be less than 7,5 % and shall not be more than 76,5 % of the 
amount of the total tax burden resulting from the aggregation of the following: 

(a) 

specific excise duty; 

(b) 

the proportional excise duty and the VAT levied on the weighted average 
retail selling price. 

5.  By  way  of  derogation  from  paragraphs  3  and  4,  where  a  change  in  the 
weighted  average  retail  selling  price  of  cigarettes  occurs  in  a  Member  State, 
thereby  bringing  the  specific  component  of  the  excise  duty,  expressed  as  a 
percentage  of  the  total  tax  burden,  below  the  percentage  of  5 %  or  7,5 %, 
whichever  is  applicable,  or  above  the  percentage  of  76,5 %  of  the  total  tax 
burden, the Member State concerned may refrain from adjusting the amount of 
the  specific  excise  duty  until  1  January  of  the  second  year  following  that  in 
which the change occurs. 

6. Subject to paragraphs 3, 4 and 5, Member States may levy a minimum excise 
duty on cigarettes.’. 

(30)  Article 12 is replaced by the following: 

‘Article 12 

1. Portugal may apply a reduced rate of up to 50 % less than that laid down in 
Article 10 to cigarettes consumed in the most remote regions of the Azores and 
Madeira, made by small-scale manufacturers each of whose annual production 
does not exceed 500 tonnes. 

2. By way of derogation from Article 10, France may continue to apply for the 
period  from  1  January  2010  to  31  December  2015  a  reduced  rate  of  excise 
duty to cigarettes released for consumption in the departments of Corsica up to 
an annual quota of 1 200 tonnes. The reduced rate shall be: 

(a)  until 31 December 2012, at least 44 % of the price for cigarettes in the 

price category most in demand in those departments; 

(b) 

(c) 

from 1 January 2013, at least 50 % of the weighted average retail selling 
price of cigarettes released for consumption; the excise duty shall not be 
less  than  EUR 88  per  1 000  cigarettes  irrespective  of  the  weighted 
average retail selling price; 

from 1 January 2015, at least 57 % of the weighted average retail selling 
price of cigarettes released for consumption; the excise duty shall not be 
less  than  EUR 90  per  1 000  cigarettes  irrespective  of  the  weighted 
average retail selling price.’. 

EN 

9 

   EN 

 
(31)  In Article 14, paragraph 2 is replaced by the following: 

‘2.  The  overall  excise  duty  expressed  as  a  percentage,  as  an  amount  per 
kilogram or for a given number of items shall be at least equivalent to the rates 
or minimum amounts laid down for: 

(a) 

(b) 

cigars or cigarillos: 5 % of the retail selling price inclusive of all taxes 
or EUR 12 per 1 000 items or per kilogram; 

fine-cut smoking tobacco intended for the rolling of cigarettes: 40 % of 
the  weighted  average  retail  selling  price  of  fine-cut  smoking  tobacco 
intended  for  the  rolling  of  cigarettes  released  for  consumption,  or 
EUR 40 per kilogram; 

(c) 

other smoking  tobaccos: 20 %  of  the retail selling price inclusive of all 
taxes, or EUR 22 per kilogram. 

From 1 January 2013, the overall excise duty (specific duty and/or ad valorem 
duty  excluding  VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of 
cigarettes shall represent at least 43 % of the weighted average retail selling 
price of fine-cut smoking tobacco intended for the rolling of cigarettes released 
for consumption, or at least EUR 47 per kilogram. 

From 1 January 2015 the overall excise duty (specific duty and/or ad valorem 
duty  excluding  VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of 
cigarettes shall represent at least 46 % of the weighted average retail selling 
price of fine-cut smoking tobacco intended for the rolling of cigarettes released 
for consumption, or at least EUR 54 per kilogram. 

From 1 January 2018, the overall excise duty (specific duty and/or ad valorem 
duty  excluding  VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of 
cigarettes shall represent at least 48 % of the weighted average retail selling 
price of fine-cut smoking tobacco intended for the rolling of cigarettes released 
for consumption, or at least EUR 60 per kilogram. 

From 1 January 2020, the overall excise duty (specific duty and/or ad valorem 
duty  excluding  VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of 
cigarettes shall represent at least 50 % of the weighted average retail selling 
price of fine-cut smoking tobacco intended for the rolling of cigarettes released 
for consumption, or at least EUR 60 per kilogram. 

The  weighted  average  retail  selling  price  shall  be  calculated  by  reference  to 
the total value of fine-cut smoking tobacco intended for the rolling of cigarettes 
released  for  consumption,  based  on  retail  selling  price  including  all  taxes, 
divided  by  the  total  quantity  of  fine-cut  smoking  tobacco  intended  for  the 
rolling  of  cigarettes  released  for  consumption.  It  shall  be  determined  by 
1 March  at  the  latest  of  each  year  on  the  basis  of  data  relating  to  all  such 
releases for consumption made in the preceding calendar year.’. 

EN 

10 

   EN 

 
(32)  In Article 14, paragraph 4 is replaced by the following: 

‘4.  By  way  of  derogation  from  paragraphs  1  and  2,  France  may  continue  to 
apply,  for  the  period  from  1 January  2010  to  31 December 2015,  a  reduced 
rate of excise duty to manufactured tobacco other than cigarettes released for 
consumption in the departments of Corsica. The reduced rate shall be: 

(a) 

for cigars and cigarillos: 

at least 10 % of the retail selling price, inclusive of all taxes; 

(b) 

for fine-cut smoking tobacco intended for the rolling of cigarettes: 

(i) 

until  31  December  2012,  at  least  27 %  of  the  retail  selling  price, 
inclusive of all taxes; 

(ii) 

from  1  January  2013,  at  least  30 %  of  the  retail  selling  price, 
inclusive of all taxes; 

(iii) 

from  1  January  2015,  at  least  35 %  of  the  retail  selling  price, 
inclusive of all taxes; 

(c) 

for other smoking tobacco: 

at least 22 % of the retail selling price, inclusive of all taxes.’. 

(33)  The title of Chapter 5 is replaced by the following: 

‘Determination  of  the  maximum  retail  selling  price  of  manufactured  tobacco, 
collection of excise duty, exemptions and refunds’. 

(34)  In  the  second  subparagraph  of  Article  15(1),  the  words  ‘Community 

legislation’ are replaced by the words ‘Union legislation’. 

(35)  In the first subparagraph of Article 15(2), the words ‘Community products’ are 

replaced by the words ‘products originating in the Union’. 

(36)  In Article 16, paragraph 2 is replaced by the following: 

‘2.  Importers  and  manufacturers  of  manufactured  tobacco  established  in  the 
Union  shall  be  subject  to  the  system  set  out  in  paragraph  1  as  regards  the 
detailed rules for levying and paying the excise duty.’. 

(37)  In Article 18, paragraph 1 is replaced by the following: 

‘1. The Commission shall publish once a year the value of the euro in national 
currencies to be applied to the amounts of the overall excise duty. 

The exchange rates to be applied shall be those obtained on the first working 
day  of  October  and  published  in  the  Official  Journal  of  the  European  Union 
and shall apply from 1 January of the following calendar year.’. 

EN 

11 

   EN 

 
 
 
(38)  Article 18(2) is deleted. 

(39)  Article 18(3) is re-numbered 18(2) and is replaced by the following: 

‘2. Member States may maintain the amounts of the excise duties in force at the 
time of the annual adjustment provided for in paragraph 1 if the conversion of 
the amounts of the excise duties expressed in EUR would result in an increase 
of  less  than  5 %  or  less  than  EUR 5,  whichever  is  the  lower  amount,  in  the 
excise duty expressed in national currency.’. 

(40)  Article 19 is replaced by the following: 

‘Article 19 

1. Every four years, the Commission shall submit to the Council a report and, 
where appropriate, a proposal concerning the rates and the structure of excise 
duty laid down in this Directive. 

The report by the Commission shall take into account the proper functioning of 
the  internal  market,  the  real  value  of  the  rates  of  excise  duty  and  the  wider 
objectives of the Treaty. 

2.  The  report  referred  to  in  paragraph  1  shall  be  based  in  particular  on  the 
information provided by the Member States. 

3.  The  Commission  shall,  in  accordance  with  the  procedure  referred  to  in 
Article 43 of Council Directive 2008/118/EC, determine a list of statistical data 
needed for the report, excluding data relating to individual natural persons or 
legal entities. Apart from data readily available to Member States, the list shall 
only  contain  data  the  collection  and  assembly  of  which  does  not  involve  a 
disproportionate administrative burden on the part of the Member States. 

4. The Commission shall not publish or otherwise divulge data where it would 
lead to the disclosure of a commercial, industrial or professional secret.’. 

(41)  Article 20 is deleted. 

(42)  Article 21 is re-numbered Article 20. 

(43)  Article 22 is re-numbered Article 21. In the first paragraph of that article, the 

word ‘acts’ is replaced by the word ‘Directives’. 

(44)  Article 23 is re-numbered Article 22, and is replaced by the following: 

‘This Directive shall enter into force on 1 January 2011.’. 

(45)  Article 24 is re-numbered Article 23. 

EN 

12 

   EN 

 
(46)  In Annex I: 

(a)  Part A is replaced by the following: 

‘Part A 

Repealed Directives with list of their successive amendments 
(referred to in Article 21) 

Council Directive 92/79/EEC 
(OJ L 316, 31.10.1992, p. 8) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2003/117/EC 
(OJ L 333, 20.12.2003, p. 49) 

Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

Council Directive 92/80/EEC 
(OJ L 316, 31.10.1992, p. 10) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2003/117/EC 
(OJ L 333, 20.12.2003, p. 49) 

Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

Council Directive 95/59/EC 
(OJ L 291, 6.12.1995, p. 40) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

only Article 1 

only Article 1 

only Article 1 

only Article 1 

only Article 2 

only Article 2 

only Article 2 

only Article 2 

only Article 3 

only Article 3 

only Article 3’ 

EN 

13 

   EN 

 
 
 
 
(b) 

in Part B, the following line is added: 

‘2010/12/EU’ / ‘31 December 2010’ / ‘1 January 2011’ 

5. 

6. 

The  Correlation  Table,  in  Annex  II,  has  been  amended  in  accordance  with  the 
foregoing. 

To  facilitate  reading  and  examination,  the  full  text  of  the  amended  proposal  for 
codification is attached hereto. 

EN 

14 

   EN 

 
(cid:208) 92/79/EEC, 92/80/EEC, 
95/59/EC (adapted) 

2007/0206 (CNS) 

Amended proposal for a 

COUNCIL DIRECTIVE 

on ⌦ the structure and rates of excise duty applied to manufactured tobacco ⌫ 

(Codification) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty ⌦ on the Functioning of ⌫ the European ⌦ Union ⌫ , and in 
particular Article ⌦ 113 ⌫ thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the opinion of the European Parliament5, 

Having regard to the opinion of the European Economic and Social Committee6, 

Acting in accordance with a special legislative procedure, 

Whereas: 

(cid:208)  

(1) 

Council  Directive  92/79/EEC  of  19  October  1992  on  the  approximation  of  taxes  on 
cigarettes7, Council Directive 92/80/EEC of 19 October 1992 on the approximation of 
taxes on manufactured tobacco other than cigarettes8 and Council Directive 95/59/EC 
of 27 November 1995 on taxes other than turnover taxes which affect the consumption 
of  manufactured  tobacco9  have  been  substantially  amended  several  times10.  In  the 
interests of clarity and rationality the said Directives should be codified by assembling 
them in a single act. 

5 
6 
7 
8 
9 
10 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 316, 31.10.1992, p. 8.  
OJ L 316, 31.10.1992, p. 10.  
OJ L 291, 6.12.1995, p. 40.  
See Annex I, Part A. 

EN 

15 

   EN 

 
 
 
                                                 
(cid:208) 2010/12/EU recital 2 (adapted) 

(2)  ⌦ The  Union's  fiscal  legislation on  tobacco products needs ⌫  to  ensure the proper 
functioning  of  the  internal  market  and,  at  the  same  time,  a  high  level  of  health 
protection,  as  required  by  Article  168  of  the  Treaty  ⌦ on  the  Functioning  of  the 
European  Union ⌫  ,  bearing  in  mind  that  ⌦ tobacco  products  can  cause  serious 
harm  to  health ⌫  and  that  the  Union  is  Party  to  the  World  Health  Organization's 
Framework Convention on Tobacco Control (FCTC). Account ⌦ should be taken ⌫ 
of  the  situation  prevailing  for  each  of  the  various  ⌦ types  of  manufactured ⌫ 
tobacco . 

(cid:208) 95/59/EC recital 2 (adapted) 

(3)  ⌦ One  of  the  objectives ⌫  of  the  Treaty  ⌦ on  the  European  Union ⌫  is  to 
maintain an economic union, whose characteristics are similar to those of a domestic 
market ⌦ , within which there is healthy competition ⌫ . As regards manufactured 
tobacco,  achievement  of  this  aim  presupposes  that  the  application  in  the  Member 
States  of  taxes  affecting  the  consumption  of  products  in  this  sector  does  not  distort 
conditions  of  competition  and  does  not  impede  their  free  movement  within  the 
⌦Union ⌫. 

(4) 

The  ⌦ various ⌫ 
types  of  manufactured 
characteristics and by the way in which they are used, should be defined. 

tobacco,  distinguished  by 

their 

(cid:208) 95/59/EC recitals 8 and 9 
(adapted) 

(5) 

A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes 
and other smoking tobacco. 

(cid:208) 95/59/EC recital 11 

(6) 

Rolls of tobacco capable of being smoked as they are after simple handling should also 
be deemed to be cigarettes for the purposes of uniform taxation of these products. 

(cid:208) 95/59/EC recital 14 

(7) 

A manufacturer needs to be defined as a natural or legal person who actually prepares 
tobacco  products  and  sets  the  maximum  retail  selling  price  for  each  of  the  Member 
States for which the products in question are to be released for consumption. 

(cid:208) 95/59/EC recital 12 

EN 

16 

   EN 

 
 
 
 
 
 
 
(cid:208) 2010/12/EU recital 14 
(adapted) 

(8) 

In  the  interests  of  uniform  and  fair  taxation, ⌦ a ⌫  definition  of  cigarettes,  cigars 
and  cigarillos  and  of  other  smoking  tobacco  should  be  ⌦ laid  down ⌫  so  that, 
respectively, rolls of tobacco which according to their length can be considered as two 
cigarettes or more are treated as two cigarettes or more for excise purposes, a type of 
cigar which is similar in many respects to a cigarette is treated as a cigarette for excise 
purposes,  smoking  tobacco  which  is  similar  in  many  respects  to  fine-cut  tobacco 
intended for the rolling of cigarettes is treated as fine-cut tobacco for excise purposes, 
and  tobacco  refuse  is  clearly  defined.  In  view  of  the  economic  difficulties  that 
immediate  implementation  could  cause  for  the  German  and  Hungarian  operators 
concerned,  Germany  and  Hungary  should  be  authorised 
the 
to  postpone 
⌦ application ⌫ of the definition of cigars and cigarillos until 1 January 2015. 

(9) 

As far as excise duties are concerned, harmonisation of structures must, in particular, 
result in competition in the different categories of manufactured tobacco belonging to 
the  same  group  not  being  distorted  by  the  effects  of  the  charging  of  the  tax  and, 
consequently, in the opening of the national markets of the Member States. 

(cid:208) 95/59/EC recital 3 

(10)  The  imperative  needs  of  competition  imply  a  system  of  freely  formed  prices  for  all 

groups of manufactured tobacco. 

(cid:208) 95/59/EC recital 7 

(cid:208) 95/59/EC recital 4 

(11)  The  structure  of  the  excise  duty  on  cigarettes  must  include,  in  addition  to  a  specific 
component calculated per unit of the product, a proportional component based on the 
retail selling price, inclusive of all taxes. The turnover tax on cigarettes has the same 
effect as a proportional excise duty and this fact should be taken into account when the 
ratio  between  the  specific  component  of  the  excise  duty  and  the  total  tax  burden  is 
being established. 

(12)  Without  prejudice  to  the  mixed  tax  structure  and  the  maximum  percentage  of  the 
specific  component  ⌦ of ⌫  the  total  tax  burden,  Member  States  should  be  given 
effective means to levy specific or minimum excise duty on cigarettes, so as to ensure 
that at least a certain minimum amount of taxation applies throughout the Union. 

(cid:208) 2010/12/EU recital 4 (adapted) 

EN 

17 

   EN 

 
 
 
 
 
 
(13)  ⌦ For the proper functioning of ⌫ the internal market , it is necessary to establish 

minimum excise duties for ⌦ all categories of ⌫ manufactured tobacco . 

(cid:208) 92/80/EEC recital 3 (adapted) 

(cid:208) 2010/12/EU recital 3 (adapted) 

(14)  As  regards  ⌦ a  price  related  minimum  requirement  for ⌫  cigarettes,  neutral 
conditions of competition for manufacturers ⌦ should be assured ⌫, the partitioning 
of the tobacco markets ⌦ should be reduced ⌫ and health objectives ⌦ should be 
underscored ⌫  .  ⌦ This ⌫  requirement  should  ⌦ thus ⌫  refer  to  the  weighted 
average retail selling price, whereas ⌦ a ⌫ monetary minimum should be applicable 
to all cigarettes. For the same reasons, the weighted average retail selling price should 
also serve as a reference for measuring the importance of specific excise duty within 
the total tax burden. 

(cid:208) 2010/12/EU recital 6 (adapted) 

(15)  ⌦ As  regards ⌫  prices  and  excise  levels  ,  in  particular  for  cigarettes  —  by  far  the 
most  important  category  of  tobacco  products  —  as  well  as  for  fine  cut-tobacco 
intended  for  the  rolling  of  cigarettes,  there  are  still  considerable  differences  between 
Member States which may disturb the operation of the internal market. ⌦ A certain 
degree of ⌫ convergence between the tax levels applied in the Member States would 
help reduce fraud and smuggling within the Union. 

(cid:208) 2010/12/EU recital 7 (adapted) 

(16)  ⌦ Such ⌫  convergence  would  also  help  to  ensure  a  high  level  of  ⌦ protection 
for ⌫ human health . The level of taxation is a major factor in the price of tobacco 
products,  which  in  turn  influences  consumers'  smoking  habits.  Fraud  and  smuggling 
undermine  tax  induced  price  levels,  in  particular  of  cigarettes  and  fine-cut  tobacco 
intended for the rolling of cigarettes, and thus jeopardise the achievement of tobacco 
control and health protection objectives. 

(cid:208) 92/80/EEC recitals 4 and 5 
(adapted) 

(17)  ⌦ As regards products other than cigarettes, ⌫ a harmonised incidence of tax should 
be established for all products belonging to the same group of manufactured tobacco. 
The  setting  of  an  overall  minimum  excise  duty  expressed  as  a  percentage,  as  an 
amount per kilogram or for a given number of items is the most appropriate for ⌦ the 
functioning of ⌫ the internal market. 

EN 

18 

   EN 

 
 
 
 
 
 
(18)  As regards fine-cut tobacco intended for the rolling of cigarettes, ⌦ a ⌫ Union price 
related minimum requirement should be expressed in such a way as to obtain effects 
similar to those in the field of cigarettes and should take the weighted average retail 
selling price as the point of reference. 

(cid:208) 2010/12/EU recital 5 (adapted) 

(19) 

It  is  necessary  to  bring  the  minimum  levels  for  fine-cut  tobacco  intended  for  the 
rolling  of  cigarettes  closer  to  the  minimum  levels  applicable  to  cigarettes,  so  as  to 
better  take  account  of  the  degree  of  competition  existing  between  the  two  products, 
reflected in consumption patterns observed, as well as their equally harmful character. 

(cid:208) 2010/12/EU recital 9 

(20)  ⌦ Portugal ⌫ should be granted the possibility of a reduced rate for cigarettes made 
by small-scale producers and consumed in the most remote regions of the Azores and 
Madeira. 

(cid:208) 92/79/EEC recital 5 (adapted) 

(21)  Transitional periods should allow Member States to adapt smoothly to the levels of the 

overall excise duty, thus limiting possible side effects. 

(cid:208) 2010/12/EU recital 10 
(adapted) 

(cid:208) 2010/12/EU recital 11 
(adapted) 

(22) 

In  order  to  prevent  damage  to  Corsica's  economic  and  social  equilibrium  it  is  both 
essential  and  justifiable  to  ⌦ provide  for  a ⌫  derogation  ⌦ ,  until  31  December 
2015, ⌫  by  which  France  may  apply  a  rate  of  excise  duty  that  is  lower  than  the 
national rate to cigarettes and other manufactured tobaccos released for consumption 
in  Corsica.  By  that  date  the  tax  rules  for  manufactured  tobaccos  released  for 
consumption  there  should  be  brought  fully  into  line  with  the  rules  for  mainland 
France.  Nevertheless,  too  abrupt  a  change  should  be  avoided  and  there  should 
therefore be a stepwise increase in the excise duty currently levied on cigarettes and 
fine-cut tobacco intended for the rolling of cigarettes in Corsica. 

(23)  A majority of Member States grant exemptions from excise duty or make refunds of 
excise duty in respect of certain types of manufactured tobacco depending on the use 

(cid:208) 95/59/EC recital 13 

EN 

19 

   EN 

 
 
 
 
 
 
 
which is made of them, and the exemptions or refunds for particular uses need to be 
specified in this Directive. 

(24)  A procedure should be ⌦ provided for ⌫ to enable the rates or amounts laid down in 
this Directive to be reviewed periodically on the basis of a Commission report taking 
account of all the appropriate factors. 

(cid:208) 92/80/EEC recital 7 (adapted) 

(25)  This  Directive  should  be  without  prejudice  to  the  obligations  of  the  Member  States 
relating  to  the  time-limits  for  transposition  into  national  law  and  application  of  the 
Directives set out in Annex I, Part B, 

(cid:208)  

HAS ADOPTED THIS DIRECTIVE: 

(cid:208) 95/59/EC (adapted) 

Chapter 1 

Subject matter 

Article 1 

This  Directive  lays  down  general  principles  for  ⌦ the ⌫  harmonisation  ⌦ of ⌫  the 
structure  ⌦ and  rates ⌫  of  the  excise  duty  to  which  the  Member  States  subject 
manufactured tobacco. 

Chapter 2 

Definitions 

Article 2 

1. ⌦ For the purposes of this Directive ⌫ manufactured tobacco ⌦ shall mean ⌫: 

(a) 

(b) 

(c) 

cigarettes; 

cigars and cigarillos; 

smoking tobacco: 

EN 

20 

   EN 

 
 
 
 
(i) 

fine-cut tobacco for the rolling of cigarettes, 

(ii)  other smoking tobacco. 

(cid:208) 95/59/EC  

2.  Products  consisting  in  whole  or  in  part  of  substances  other  than  tobacco  but  otherwise 
conforming to the criteria set out in Article 3 or Article 5(1) shall be treated as cigarettes and 
smoking tobacco. 

Notwithstanding the first subparagraph, products containing no tobacco and used exclusively 
for medical purposes shall not be treated as manufactured tobacco. 

3. Notwithstanding existing ⌦ Union ⌫ provisions, the definitions referred to in paragraph 
2 of this Article and Articles 3, 4 and 5 shall be without prejudice to the choice of system or 
the level of taxation which shall apply to the different groups of products referred to in these 
Articles. 

(cid:208) 95/59/EC (adapted) 

Article 3 

1. ⌦ For the purposes of this Directive ⌫ cigarettes ⌦ shall mean ⌫: 

(a) 

(b) 

(c) 

rolls  of  tobacco  capable  of  being  smoked  as  they  are  and  which  are  not  cigars  or 
cigarillos within the meaning of Article 4(1); 

rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-
paper tubes; 

rolls  of  tobacco  which,  by  simple  non-industrial  handling,  are  wrapped  in  cigarette 
paper. 

2. A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as 
two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 
11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but 
not longer than 14 cm, and so on. 

(cid:208) 2010/12/EU Art. 3 pt. 2 

EN 

21 

   EN 

 
 
 
 
(cid:208) 2010/12/EU Art. 3 pt. 1 
(adapted) 

Article 4 

1.  ⌦ For  the  purposes  of  this  Directive ⌫  the  following  shall  be  deemed  to  be  cigars  or 
cigarillos  if  they  can  be  and,  given  their  properties  and  normal  consumer  expectations,  are 
exclusively intended to be smoked as they are: 

(a) 

(b) 

rolls of tobacco with an outer wrapper of natural tobacco; 

rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal 
colour  of  a  cigar,  of  reconstituted  tobacco,  covering  the  product  in  full,  including, 
where appropriate, the filter but not, in the case of tipped cigars, the tip, where the 
unit  weight,  not  including  filter  or  mouthpiece,  is  not  less  than  2,3 g  and  not  more 
than 10 g, and the circumference over at least one third of the length is not less than 
34 mm. 

2.  By  way  of  derogation  from  paragraph  1,  Germany  and  Hungary  may  continue  to 
apply until  31  December  2014  Article  3  of  Directive  95/59/EC  as  amended  by 
Directive 2002/10/EC. 

3.  Products  which  consist  in  part  of  substances  other  than  tobacco  but  otherwise  fulfil  the 
criteria set out in paragraph 1 shall be treated as cigars and cigarillos. 

(cid:208) 2010/12/EU Art. 3 pt. 5 

(cid:208) 95/59/EC (adapted) 

Article 5 

1. ⌦ For the purposes of this Directive ⌫ smoking tobacco ⌦ shall mean ⌫: 

(a) 

tobacco which has been cut or otherwise split, twisted or pressed into blocks and is 
capable of being smoked without further industrial processing; 

(b) 

tobacco refuse put up for retail sale which does not fall under Articles 3 and 4 and 
which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed 
to be remnants of tobacco leaves and by-products obtained from tobacco processing 
or the manufacture of tobacco products. 

(cid:208) 2010/12/EU Art. 3 pt. 3 

EN 

22 

   EN 

 
 
 
 
 
(cid:208) 95/59/EC (adapted) 
(cid:206)1 2010/12/EU Art. 3 pt. 4(a) 
(cid:206)2 2010/12/EU Art. 3 pt. 4(b) 

2. Smoking tobacco in which more than 25 % by weight of the tobacco particles have a cut 
width of less than (cid:206)1 1,5 millimetre  shall be deemed to be fine-cut tobacco for the rolling 
of cigarettes. 

Member States may also deem smoking tobacco in which more than 25 % by weight of the 
tobacco  particles  have  a  cut  width  of  (cid:206)2 1,5  millimetre  or  more   and  which  was  sold  or 
intended  to  be  sold  for  the  rolling  of  cigarettes  to  be  fine-cut  tobacco  for  the  rolling  of 
cigarettes. 

A  natural  or  legal  person  established  in  the  ⌦ Union ⌫  who  converts  tobacco  into 
manufactured products prepared for retail sale shall be deemed to be a manufacturer. 

Article 6 

Chapter 3 

Provisions applicable to Cigarettes 

(cid:208) 95/59/EC (adapted) 

Article 7 

1. Cigarettes manufactured in the ⌦ Union ⌫ and those imported from third countries shall 
be  subject  to  a  proportional  excise  duty  calculated  on  the  maximum  retail  selling  price, 
including customs duties, and also to a specific excise duty calculated per unit of the product. 

(cid:208) 95/59/EC  

Notwithstanding the first subparagraph, Member States may exclude customs duties from the 
basis for calculating the proportional excise duty on cigarettes. 

2. The rate of the proportional excise duty and the amount of the specific excise duty must be 
the same for all cigarettes. 

3.  At  the  final  stage  of  harmonisation  of  structures,  the  same  ratio  shall  be  established  for 
cigarettes  in  all  Member  States  between  the  specific  excise  duty  and  the  sum  of  the 
proportional  excise  duty  and  the  turnover  tax,  in  such  a  way  that  the  range  of  retail  selling 
prices reflects fairly the difference in the manufacturers' delivery prices. 

EN 

23 

   EN 

 
 
 
 
4.  Where  necessary,  the  excise  duty  on  cigarettes  may  include  a  minimum  tax  component, 
provided that the mixed structure of taxation and the band of the specific component of the 
excise duty as laid down in Article 8 is strictly respected. 

(cid:208) 2010/12/EU Art. 3 pt. 6 

(cid:208) 2010/12/EU Art. 3 pt. 7 
(adapted) 

Article 8 

1.  The  percentage  of  the  specific  component  of  excise  duty  in  the  amount  of  the  total  tax 
burden  on  cigarettes  shall  be  established  by  reference  to  the  weighted  average  retail  selling 
price. 

2. The weighted average retail selling price shall be calculated by reference to the total value 
of all cigarettes released for consumption, based on the retail selling price including all taxes, 
divided by the total quantity of cigarettes released for consumption. It shall be determined by 
1  March  at  the  latest  of  each  year  on  the  basis  of  data  relating  to  all  such  releases  for 
consumption made in the preceding calendar year. 

3. Until 31 December 2013, the specific component of the excise duty ⌦ shall ⌫ not be less 
than  5 %  and  ⌦ shall ⌫ not  be  more  than  76,5 %  of  the  amount  of  the  total  tax  burden 
resulting from the aggregation of the following: 

(a) 

(b) 

specific excise duty; 

the  proportional  excise  duty  and  the  value  added  tax  ⌦ (VAT) ⌫  levied  on  the 
weighted average retail selling price. 

4.  From  1  January  2014,  the  specific  component  of  the  excise  duty  on  cigarettes 
⌦ shall ⌫ not be less than 7,5 % and ⌦ shall ⌫ not be more than 76,5 % of the amount of 
the total tax burden resulting from the aggregation of the following: 

(a) 

(b) 

specific excise duty; 

the  proportional  excise  duty  and  the  ⌦ VAT ⌫  levied  on  the  weighted  average 
retail selling price. 

5. By way of derogation from paragraphs 3 and 4, where a change in the weighted average 
retail  selling  price  of  cigarettes  occurs  in  a  Member  State,  thereby  bringing  the  specific 
component  of  the  excise  duty,  expressed  as  a  percentage  of  the  total  tax  burden,  below  the 
percentage of 5 % or 7,5 %, whichever is applicable, or above the percentage of 76,5 % of the 
total tax burden, the Member State concerned may refrain from adjusting the amount of the 
specific  excise  duty  until  1  January  of  the  second  year  following  that  in  which  the  change 
occurs. 

6.  Subject  to  paragraphs  3,  4  and  5  ,  Member  States  may  levy  a  minimum  excise  duty  on 
cigarettes. 

EN 

24 

   EN 

 
 
 
(cid:208) 92/79/EEC (adapted) 

Article 9 

1.  Member  States  shall  apply  to  cigarettes  minimum  consumption  taxes  in  accordance  with 
the rules provided for in this Chapter. 

2. Paragraph 1 shall apply to the taxes which, pursuant to this Chapter, are levied on cigarettes 
and which comprise: 

(a) 

(b) 

a specific excise duty per unit of the product; 

a  proportional  excise  duty  calculated  on  the  basis  of  the  maximum  retail  selling 
price; 

(c) 

a VAT proportional to the retail selling price. 

(cid:208) 2010/12/EU Art. 1 pt. 1 
(adapted) 

Article 10 

1. The overall excise duty (specific duty and ad valorem duty excluding VAT) on cigarettes 
shall represent at least 57 % of the weighted average retail selling price of cigarettes released 
for  consumption.  That  excise  duty  shall  not  be  less  than  EUR 64  per  1 000  cigarettes 
irrespective of the weighted average retail selling price. 

However,  ⌦ the  57%  requirement  set  out  in  the  first  subparagraph  shall  not  apply  to ⌫ 
Member  States  which  levy  an  excise  duty  of  at  least  EUR 101  per 1 000  cigarettes  on  the 
basis of the weighted average retail selling price . 

2. From 1 January 2014, the overall excise duty on cigarettes shall represent at least 60 % of 
the weighted average  retail selling  price of cigarettes  released for consumption.  That excise 
duty shall not be less than EUR 90 per 1 000 cigarettes irrespective of the weighted average 
retail selling price. 

However,  ⌦ the  60 %  requirement  set  out  in  the  first  subparagraph shall  not  apply  to ⌫ 
Member  States  which  levy  an  excise  duty  of  at  least  EUR 115  per  1 000  cigarettes  on  the 
basis of the weighted average retail selling . 

Bulgaria, Estonia, Greece, Latvia, Lithuania, Hungary, Poland and Romania shall be allowed 
a transitional period until 31 December 2017 in order to reach the requirements laid down in 
the first and second subparagraphs. 

3.  Member  States  shall  gradually  increase  excise  duties  in  order  to  reach  the  requirements 
referred to in paragraph 2 on the dates set therein. 

EN 

25 

   EN 

 
 
 
(cid:208) 2010/12/EU Art. 1 pt. 2 
(adapted) 

Article 11 

1.  Where  a  change  in  the  weighted  average  retail  selling  price  of  cigarettes  occurs  in  a 
Member State, thereby bringing the overall excise duty below the levels specified in the first 
sentences of paragraphs 1 and 2 of Article 10 respectively, the Member State concerned may 
refrain from adjusting that duty until 1 January of the second year following that in which the 
change occurs. 

2. Where a Member State increases the rate of ⌦ VAT ⌫ on cigarettes, it may reduce the 
overall excise duty up to an amount which, expressed as a percentage of the weighted average 
retail  selling  price,  is  equal  to  the  increase  in  the  rate  of ⌦ VAT ⌫  ,  also  expressed  as  a 
percentage  of  the  weighted  average  retail  selling  price,  even  if  such  an  adjustment  has  the 
effect of reducing the overall excise duty to below the levels, expressed as a percentage of the 
weighted average retail selling price, laid down in the first sentences of paragraphs 1 and 2 of 
Article 10 respectively. 

However, the Member State shall raise that duty again so as to reach at least those levels by 
1 January of the second year after that in which the reduction took place. 

(cid:208) 92/79/EEC (adapted) 

Article 12 

1. ⌦ Portugal ⌫ may apply a reduced rate of up to 50 % less than that laid down in Article 
10  to  cigarettes  consumed  in  the  most  remote  regions  of  the  Azores  and  Madeira,  made  by 
small-scale manufacturers each of whose annual production does not exceed 500 tonnes. 

(cid:208) 2010/12/EU Art. 1 pt. 3  

2. By way of derogation from Article 10, France may continue to apply for the period from 1 
January  2010  to  31  December  2015  a  reduced  rate  of  excise  duty  to  cigarettes  released  for 
consumption  in  the  departments  of  Corsica  up  to  an  annual  quota  of  1 200 tonnes.  The 
reduced rate shall be: 

(a) 

(b) 

until 31 December 2012, at least 44 % of the price for cigarettes in the price category 
most in demand in those departments; 

from  1  January  2013,  at  least  50 %  of  the  weighted  average  retail  selling  price  of 
cigarettes  released  for  consumption;  the  excise  duty  shall  not  be  less  than  EUR 88 
per 1 000 cigarettes irrespective of the weighted average retail selling price; 

EN 

26 

   EN 

 
 
 
 
(c) 

from  1  January  2015,  at  least  57 %  of  the  weighted  average  retail  selling  price  of 
cigarettes  released  for  consumption;  the  excise  duty  shall  not  be  less  than  EUR 90 
per 1 000 cigarettes irrespective of the weighted average retail selling price. 

(cid:208) 92/80/EEC 

Chapter 4 

Provisions applicable to manufactured tobacco other than 
cigarettes 

(cid:208) 92/80/EEC (adapted) 

Article 13 

The  following  groups  of  manufactured  tobacco  produced  in  the ⌦ Union ⌫  and  imported 
from third countries shall be subject, in each Member State, to a minimum excise duty as laid 
down in Article 14: 

(a) 

(b) 

(c) 

cigars and cigarillos; 

fine-cut tobacco intended for the rolling of cigarettes; 

other smoking tobaccos. 

Article 14 

(cid:208) 1999/81/EC Art. 2(1)(a) 
(adapted) 

1. Member States shall apply an excise duty which may be: 

(a) 

(b) 

either an ad valorem duty calculated on the basis of the maximum retail selling price 
of each product, freely determined by manufacturers established in the ⌦ Union ⌫ 
and by importers from third countries in accordance with Article 15;  

or a specific duty expressed as an amount per kilogram, or in the case of cigars and 
cigarillos, alternatively for a given number of items; 

(c) 

or a mixture of both, combining an ad valorem element and a specific element. 

In  cases  where  excise  duty  is  either  ad  valorem  or  mixed,  Member  States  may  establish  a 
minimum amount of excise duty. 

EN 

27 

   EN 

 
 
 
 
2. The overall excise duty expressed as a percentage, as an amount per kilogram or for a given 
number of items shall be at least equivalent to the rates or minimum amounts laid down for: 

(cid:208) 2002/10/EC Art. 2.1 (adapted) 

(a) 

(b) 

(c) 

 cigars  or  cigarillos:  5 %  of  the  retail  selling  price  inclusive  of  all  taxes  or  EUR  
⌦ 12 ⌫ per 1 000 items or per kilogram; 

 fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes:  ⌦ 40 %  of  the 
weighted  average  retail  selling  price  of  fine-cut  smoking  tobacco  intended  for  the 
rolling of cigarettes released for consumption ⌫ , or EUR  ⌦ 40 ⌫ per kilogram; 

 other  smoking  tobaccos:  20 %  of  the  retail  selling  price  inclusive  of  all  taxes,  or 
EUR  ⌦ 22 ⌫ per kilogram. 

(cid:208) 2010/12/EU Art. 2 pt. 1 
(adapted) 

From 1 January 2013, the overall excise duty (specific duty and/or ad valorem duty excluding 
VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes  shall  represent  at 
least 43 % of the weighted average retail selling price of fine-cut smoking tobacco intended 
for the rolling of cigarettes released for consumption, or at least EUR 47 per kilogram. 

From 1 January 2015 the overall excise duty (specific duty and/or ad valorem duty excluding 
VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes  shall  represent  at 
least 46 % of the weighted average retail selling price of fine-cut smoking tobacco intended 
for the rolling of cigarettes released for consumption, or at least EUR 54 per kilogram. 

From 1 January 2018, the overall excise duty (specific duty and/or ad valorem duty excluding 
VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes  shall  represent  at 
least 48 % of the weighted average retail selling price of fine-cut smoking tobacco intended 
for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram. 

From 1 January 2020, the overall excise duty (specific duty and/or ad valorem duty excluding 
VAT)  on  fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes  shall  represent  at 
least 50 % of the weighted average retail selling price of fine-cut smoking tobacco intended 
for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram. 

The weighted average retail selling price shall be calculated by reference to the total value of 
fine-cut  smoking  tobacco  intended  for  the  rolling  of  cigarettes  released  for  consumption, 
based  on  retail  selling  price  including  all  taxes,  divided  by  the  total  quantity  of  fine-cut 
smoking  tobacco  intended  for  the  rolling  of  cigarettes  released  for  consumption.  It  shall  be 
determined  by  1  March  at  the  latest  of  each  year  on  the  basis  of  data  relating  to  all  such 
releases for consumption made in the preceding calendar year. 

EN 

28 

   EN 

 
 
 
3. The rates or amounts referred to in paragraphs 1 and 2 shall be effective for all products 
belonging to the group of manufactured tobaccos concerned, without distinction within each 
group as to quality, presentation, origin of the products, the materials used, the characteristics 
of the firms involved or any other criterion. 

(cid:208) 92/80/EEC (adapted)  

4.  By  way  of  derogation  from  paragraphs  1  and  2,  France  may  continue  to  apply,  for  the 
period  from  1  January  2010  to  31 December 2015,  a  reduced  rate  of  excise  duty  to 
manufactured  tobacco  other  than  cigarettes  released  for  consumption  in  the  departments  of 
Corsica. The reduced rate shall be: 

(cid:208) 2010/12/EU Art. 2 pt. 2 

(a) 

for cigars and cigarillos: 

at least 10 % of the retail selling price, inclusive of all taxes; 

(b) 

for fine-cut smoking tobacco intended for the rolling of cigarettes: 

(i) 

until 31 December 2012, at least 27 % of the retail selling price, inclusive of all 
taxes; 

(ii) 

from  1  January  2013,  at  least  30 %  of  the  retail  selling  price,  inclusive  of  all 
taxes, 

(iii)  from  1  January  2015,  at  least  35 %  of  the  retail  selling  price,  inclusive  of  all 

taxes; 

(c) 

for other smoking tobacco: 

at least 22 % of the retail selling price, inclusive of all taxes. 

(cid:208) 95/59/EC (adapted) 

Chapter 5 

⌦ Determination of the maximum retail selling price of 
manufactured tobacco, collection of excise duty, exemptions and 
refunds ⌫ 

1.  Manufacturers,  or,  where  appropriate,  their  representatives  or  authorised  agents  in  the 
⌦ Union ⌫  and  importers  of  tobacco  from  third  countries  shall  be  free  to  determine  the 

Article 15 

EN 

29 

   EN 

 
 
 
 
maximum retail selling price for each of their products for each Member State for which the 
products in question are to be released for consumption. 

The  first  subparagraph  may  not,  however,  hinder  implementation  of  national  systems  of 
legislation regarding the control of price levels or the observance of imposed prices, provided 
that they are compatible with legislation ⌦ of the Union ⌫ . 

2. In order to facilitate the levying of the excise duty, Member States may, for each group of 
manufactured  tobacco,  fix  a  scale  of  retail  selling  prices  on  condition  that  each  scale  has 
sufficient scope and variety to correspond in fact with the variety of products ⌦ originating 
in the Union ⌫ . 

Each scale shall be valid for all the products belonging to the group of manufactured tobacco 
which it concerns, without distinction on the basis of quality, presentation, the origin of the 
products  or  of  the  materials  used,  the  characteristics  of  the  undertakings  or  of  any  other 
criterion. 

Article 16 

1.  At  the  final  stage  ⌦ of  harmonisation  of  the  excise  duty ⌫  at  the  latest  the  rules  for 
collecting  the  excise  duty  shall  be  harmonised.  During  the  preceding  stage  the  excise  duty 
shall,  in  principle,  be  collected  by  means  of  tax  stamps.  If  they  collect  the  excise  duty  by 
means  of  tax  stamps,  Member  States  shall  be  obliged  to  make  these  stamps  available  to 
manufacturers  and  dealers  in  other  Member  States.  If  they  collect  the  excise  duty  by  other 
means, Member States shall ensure that no obstacle, either administrative or technical, affects 
trade between Member States on that account. 

2.  Importers  and  manufacturers  of  manufactured  tobacco  ⌦ established  in  the  Union ⌫ 
shall be subject to the system set out in paragraph 1 as regards the detailed rules for levying 
and paying the excise duty. 

(cid:208) 95/59/EC  

Article 17 

The following may be exempted from excise duty or excise duty already paid on them may be 
refunded: 

(a) 

(b) 

(c) 

denatured manufactured tobacco used for industrial or horticultural purposes; 

manufactured tobacco which is destroyed under administrative supervision; 

manufactured  tobacco  which  is  solely  intended  for  scientific  tests  and  for  tests 
connected with product quality; 

(d) 

manufactured tobacco which is reworked by the producer. 

Member  States  shall  determine  the  conditions  and  formalities  to  which  the  abovementioned 
exemptions or refunds are subject. 

EN 

30 

   EN 

 
 
Chapter 6 

Final provisions 

Article 18 

(cid:208) 2010/12/EU Art. 2 pt. 4 

1. The Commission shall publish once a year the value of the euro in national currencies to be 
applied to the amounts of the overall excise duty. 

The exchange rates to be applied shall be those obtained on the first working day of October 
and published in the Official Journal of the European Union and shall apply from 1 January 
of the following calendar year. 

2. Member States may maintain the amounts of the excise duties in force at the time of the 
annual adjustment provided for in paragraph 1 if the conversion of the amounts of the excise 
duties  expressed  in  EUR  would  result  in  an  increase  of  less  than  5 %  or  less  than  EUR 5, 
whichever is the lower amount, in the excise duty expressed in national currency. 

(cid:208) 2010/12/EU Art. 1 pt. 1 

(cid:208) 2010/12/EU Art. 2 pt. 3 
(adapted) 

Article 19 

1.  Every  four  years,  the  Commission  shall  submit  to  the  Council  a  report  and,  where 
appropriate, a proposal concerning the rates and the structure of excise duty laid down in this 
Directive. 

The report by the Commission shall take into account the proper functioning of the internal 
market, the real value of the rates of excise duty and the wider objectives of the Treaty. 

2.  The  report  referred  to  in  paragraph  1  shall  be  based  in  particular  on  the  information 
provided by the Member States. 

3.  The  Commission  shall,  in  accordance  with  the  procedure  referred  to  in  Article  43  of 
Council  Directive 2008/118/EC11,  determine  a  list  of  statistical  data  needed  for  the  report, 
excluding data relating to individual natural persons or legal entities. Apart from data readily 
available  to  Member  States,  the  list  shall  only  contain  data  the  collection  and  assembly  of 

11 

OJ L 9, 14.1.2009, p. 12. 

EN 

31 

   EN 

 
 
 
 
                                                 
which does not involve a disproportionate  administrative  burden on the part of the Member 
States. 

4.  The  Commission  shall  not  publish  or  otherwise  divulge  data  where  it  would  lead  to  the 
disclosure of a commercial, industrial or professional secret. 

(cid:208) 95/59/EC 

Article 20 

Member  States  shall  communicate  to  the  Commission  the  text  of  the  main  provisions  of 
national law which they adopt in the field covered by this Directive. 

(cid:208)  

Article 21 

Directive 92/79/EEC,  Directive 92/80/EEC  and  Directive 95/59/EC,  as  amended  by  the 
Directives listed in Annex I, Part A, are repealed, without prejudice to the obligations of the 
Member States relating to the time-limits for transposition into national law and application of 
the Directives set out in Annex I, Part B. 

References  to  the  repealed  Directives  shall  be  construed  as  references  to  this  Directive  and 
shall be read in accordance with the correlation table set out in Annex II. 

This Directive shall enter into force on 1 January 2011. 

Article 22 

(cid:208) 92/79/EEC  

Article 23 

This Directive is addressed to the Member States. 

Done at […] 

For the Council 
The President 

EN 

32 

   EN 

 
 
 
 
 
 
(cid:207) 

ANNEX I 

Part A 

Repealed Directives with list of their successive amendments 
(referred to in Article 21) 

Council Directive 92/79/EEC 
(OJ L 316, 31.10.1992, p. 8) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2003/117/EC 
(OJ L 333, 20.12.2003, p. 49) 

 Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

Council Directive 92/80/EEC 
(OJ L 316, 31.10.1992, p. 10) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2003/117/EC 
(OJ L 333, 20.12.2003, p. 49) 

Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

Council Directive 95/59/EC 
(OJ L 291, 6.12.1995, p. 40) 

Council Directive 1999/81/EC 
(OJ L 211, 11.8.1999, p. 47) 

Council Directive 2002/10/EC 
(OJ L 46, 16.2.2002, p. 26) 

Council Directive 2010/12/EU 
(OJ L 50, 27.2.2010, p. 1) 

only Article 1 

only Article 1 

only Article 1 

only Article 1 

only Article 2 

only Article 2 

only Article 2 

only Article 2 

only Article 3 

only Article 3 

only Article 3 

EN 

33 

   EN 

 
 
 
 
 
Part Β 

List of time-limits for transposition into national law and application 
(referred to in Article 21) 

Directive 

Time-limit for transposition 

Date of application  

92/79/EEC 

92/80/EEC 

95/59/EC 

1999/81/EC 

2002/10/EC 

2003/117/EC 

2010/12/EU 

31 December 1992 

31 December 1992 

- 

- 

- 

- 

1 January 1999 

1 January 1999 

1 July 200212 

1 January 2004 

- 

- 

31 December 2010 

1 January 2011 

______________ 

12 

EN 

By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC: 
(a) 

the  Federal  Republic  of  Germany  shall  be  authorised  to  bring  into  force  the  provisions 
necessary to comply with Article 3(1) of Directive 2002/10/EC by 1 January 2008 at the latest; 
the  Kingdom  of  Spain  and  the  Hellenic  Republic  shall  be  authorised  to  bring  into  force  the 
provisions  necessary  to  comply  with  Article  1(1)  of  Directive  2002/10/EC  (with  regard  to 
Article 2(1), second sentence, of Directive 92/79/EEC) by 1 January 2008 at the latest. 

(b) 

34 

   EN 

 
                                                 
 
 
 
 
 
ANNEX II 

CORRELATION TABLE 

Directive 92/79/EEC 

Directive 92/80/EEC 

Directive 95/59/EC 

This Directive 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 1(1) and (2) 

Article 1 

Article 1(3) 

- 

Article 2(1), 
introductory phrase 

Article 2(1), 
introductory phrase 

Article 2(1)(a) and (b)  Article 2(1)(a) and (b) 

Article 2(1)(c), 
first indent 

Article 2(1)(c)(i) 

Article 2(1)(c), second 
indent 

Article 2(1)(c)(ii) 

Article 2(1), final 
words 

Article 2(2) 

- 

- 

Article 7(2) 

Article 2(2) 

Article 2(3) 

Article 2(3) 

Article 4(1), first 
subparagraph 

Article 3(1)  

Article 4(1), 
second subparagraph 

- 

Article 4(2) 

Article 3(2) 

Article 3(1) 

Article 4(1)  

Article 3(2) 

Article 4(2)  

Article 7(1)  

Article 4(3)  

Article 5, introductory 
phrase 

Article 5(1), 
introductory phrase 

Article 5(1) 

Article 5(1)(a) 

Article 5(2) 

Article 5(1)(b) 

EN 

35 

   EN 

 
- 

- 

- 

- 

- 

- 

Article 1 

Article 2(1) and (2) 

Article 2(3) 

Article 2(4) 

Article 2a 

- 

- 

Article 3(1) 

Article 3(2) 

Article 3(3) 

Article 3(4) 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 1 

Article 2 

Article 3(1), first and 
second subparagraph 

Article 3(1), 
third subparagraph, 
introductory sentence 

Article 6, 
first paragraph 

Article 5(2), 
first subparagraph 

Article 6, 
second paragraph 

Article 5(2), 
second subparagraph 

Article 9(1), 
first subparagraph 

Article 6 

Article 8(1) 

Article 16(6) 

Article 7(1), 
first subparagraph 

Article 7(1), 
second subparagraph 

Article  8(2),  (3)  and 
(4) 

Article 7(2), (3) and 
(4) 

- 

- 

- 

- 

- 

Article 9 

Article 10(1) and (2) 

- 

Article 10(3) 

Article 11 

Article 16(1) to (5) 

Article 8 (1) to (5) 

Article 16(7) 

Article 8(6) 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 12(1) 

- 

Article 12(2) 

Article 13 

- 

Article 14(1) 

Article 14(2), 
first subparagraph, 
introductory sentence 

EN 

36 

   EN 

 
 
 
 
 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 3(1), third 
subparagraph, first, 
second and third indent 

Article 3(1), fourth and 
fifth subparagraph 

Article 3(1), sixth 
subparagraph, 
introductory sentence 

Article 3(1), 
sixth subparagraph, 
points (a), (b) and (c) 

Article 3(1), 
seventh subparagraph 

Article 3(1), 
eighth subparagraph 

Article 3(1), 
ninth subparagraph 

Article 3(1), 
tenth subparagraph 

Article 3(1), 
eleventh subparagraph 

Article 3(1), 
twelfth subparagraph 

Article 3(1), 
thirteenth subparagraph 

Article 3(1), fourteenth 
subparagraph 

Article 3(2) 

Article 3(3) 

Article 3(4) 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 14(2), 
first subparagraph, 
points (a), (b) and (c) 

- 

- 

Article 14(2), 
second subparagraph 

Article 14(2), 
third subparagraph 

Article 14(2), 
fourth subparagraph 

Article 14(2), 
fifth subparagraph 

Article 14(2), 
sixth subparagraph 

- 

Article 14(3) 

- 

Article 14(4) 

Article 9(1), 
second subparagraph 

Article 15(1), 
first subparagraph 

Article 9(1), 
third subparagraph 

Article 15(1), 
second subparagraph 

EN 

37 

   EN 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 2(5) 

Article 5(1) 

Article 2(6)  

Article 5(2) 

Article 4  

Article 4  

Article 5(1) 

Article 6(1) 

Article 9(2), 
first sentence 

Article 15(2), 
first subparagraph 

Article 9(2), 
second sentence 

Article 15(2), 
second subparagraph 

Article 10 

Article 11 

Article 12 

Article 13 

Article 14 

Article 15 

- 

- 

- 

- 

Article 16 

Article 17 

- 

- 

- 

- 

Article 18(1) 

Article 18(2)  

Article 19  

- 

Article 5(2) 

Article 6(2) 

Article 18 

Article 20 

- 

- 

- 

- 

- 

- 

Article 6 

Article 7 

- 

- 

- 

- 

- 

- 

- 

- 

Article 19(1) 

Article 19(2) 

Article 20 

Article 21 

Annex I 

Annex II 

- 

- 

Article 21, 
first paragraph 

Article 21, 
second paragraph 

Article 22 

Article 23 

- 

- 

Annex I 

Annex II 

_____________ 

EN 

38 

   EN