DESCRIPTION:
European legal act laying down general principles and minimum rates of excise duty on manufactured tobacco (i.e. cigarettes, cigars and cigarillos, fine-cut tobacco for rolling cigarettes and other smoking tobacco) across the EU.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2011/64/oj |
| dct:title | Council Directive 2011/64/EU - structure and rates of excise duty applied to manufactured tobacco |
| dct:description | Council Directive 2011/64/EU is a European Union directive that sets out the structure and rates of excise duty that should be applied to manufactured tobacco. It aims to ensure the proper functioning of the internal market and a high level of health protection for European citizens. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32011L0064 |
| skos:example | If a tobacco manufacturing company in the EU wants to introduce a new product, they would need to refer to this directive to determine the amount of excise duty they would need to pay. For instance, if they are producing cigarettes, they would need to apply the minimum excise duty rate specified in the directive, which is a specific component and an ad valorem component, resulting in a total tax burden (excise and VAT) of at least 57% of the weighted average retail selling price. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive establishes minimum rates of excise duty for cigarettes, fine-cut tobacco for the rolling of cigarettes, cigars and cigarillos, and other smoking tobacco. It also provides for the adjustment of these rates to take account of inflation. The directive also sets out the methods for calculating the excise duty and the procedures for applying and controlling the duty. |
| eira:view | LV-Binding Power and Jurisdiction |