Inhoudsopgave
H&I 2026/116:Recast Tobacco Taxation Directive. Report European Parliament (comments by Giorgio Emanuele Degani)
H&I 2026/116
Recast Tobacco Taxation Directive. Report European Parliament (comments by Giorgio Emanuele Degani)
Documentgegevens:
Datum 05-03-2026
- Datum
05-03-2026
- Bronauteur
European Parliament
- Bronvindplaats
no. 2025/0581(CNS)
- JCDI
JCDI:BSD104104:1
- Vakgebied(en)
Accijns en verbruiksbelastingen (V)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Wetingang
Council Directive (EU) 2020/262 Article 1
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The proposal to revise the TTP Directive (Directive (EU) 2020/262), presented by the European Parliament through draft report No. 2025/0581, marks a decisive step in modernising the EU’s fiscal framework on tobacco and nicotine. The core of the reform lies in the taxation of new alternative products – heated tobacco, e‑liquids for electronic cigarettes and other nicotine-containing items – by bringing them within clearly defined tax categories and subjecting them to the same control, traceability and taxation obligations applicable to manufactured tobacco. As stated in the uploaded document, the reform ‘redefines the reference thresholds for each category and introduces specific parameters ... Verder lezen? Log in om dit document te bekijken.