Commission defends harmonised tobacco excise proposal as proportionate and health-oriented (comments by Giorgio Emanuele Degani)

This article examines the European Commission’s 2025 proposal to recast the EU Tobacco Taxation Directive, analysing its legal foundations, policy objectives, and practical consequences for operators within and outside the Union. Building on Article 113 TFEU and replacing Directive 2011/64/EU, the reform introduces updated minimum excise levels, extends the regulatory scope to new nicotine-containing products, and strengthens supply-chain controls through amendments to Directive (EU) 2020/262. A literal and objective interpretation of the proposed text reveals a structural shift aimed at aligning fiscal harmonisation with the public-health goals of Europe’s Beating Cancer Plan, while addressing market fragmentation and illicit ... Verder lezen? Log in om dit document te bekijken.Verder lezen?