Commission Implementing Decision 2011/480

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes^note, and in particular Article 4(3) thereof,Having regard to Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes^note, and in particular Article 4(3) thereof,Whereas:

(1)Directives 92/79/EEC and 92/80/EEC require every 4 years the Commission to submit to the Council a report concerning the rates and the structure of excise duty of manufactured tobacco, taking 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)That report is to be based in particular on the information provided by the Member States relating to all releases for consumption of manufactured tobacco made in each preceding calendar year.

(3)In order to ensure early and sufficient information needed for the report referred to in Article 4(1) of Directives 92/79/EEC and 92/80/EEC and to enable a more dynamic follow-up of developments, Member States should provide to the Commission the statistical data on a yearly basis. This data can rely on the data Member States collect for the calculation of the weighted average retail selling price.

(4)The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS DECISION:

Article 1 #

The Member States shall, for the purposes of Article 4(3) of Directives 92/79/EEC and 92/80/EEC respectively, provide to the Commission the annual statistical data set out in the Annex to this Decision.The statistical data shall include all releases for consumption of manufactured tobacco made in the preceding calendar year.

Article 2 #

This Decision is addressed to the Member States.

Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States

A.CIGARETTES
	Weighted average retail selling price (WAP^note)	Specific excise duty per 1000 cigarettes	Ad valorem excise duty as a percentage of the TIRSP^note	Overall excise duty (specific duty and/or ad valorem duty excluding VAT) as a percentage of the WAP
Year/period	NatCurr	EUR	NatCurr	EUR	%	%

Quantities released for consumption and total excise duties collected per 1000 cigarettes per price category
Price category	Total quantity (in 1000 pieces)Reference to the preceding calendar year	Total amount of excise duty collected (in 1000 EUR)Reference to the preceding calendar year
Price category 1
Price category 2
Price category 3
Add all other price categories accordingly

B.FINE-CUT TOBACCO
	Weighted average retail selling price (WAP)	Specific excise duty per kilogram	Ad valorem excise duty as a percentage of the TIRSP	Overall excise duty (specific duty and/or ad valorem duty excluding VAT) as a percentage of the WAP, or per kilogram in EUR
Year/period	NatCurr	EUR	NatCurr	EUR	%	% or EUR

Quantities in tonnes of fine-cut tobacco released for consumption and total amounts of excise duty collected per price category
Price category	Total quantity (in tonnes) (1)(2)Reference to the preceding calendar year	Total excise duty collected in 1000 EURReference to the preceding calendar year
Price category 1
Price category 2
Price category 3
Add all other price categories accordingly

C.CIGARS AND CIGARILLOS
	Specific excise duty per 1000 pieces or per kilogram	Ad valorem excise duty as percentage of the TIRSP	Quantities released for consumption per 1000 pieces or per kilogram
Year/period	NatCurr	EUR	%	1000 EUR
Cigar and cigarillos

D.OTHER SMOKING TOBACCO
	Specific excise duty per kilogram	Ad valorem excise duty as percentage of the TIRSP	Quantities released for consumption in tonnes
Year/period	NatCurr	EUR	%	1000 EUR

Commission Implementing Decision 2011/480

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Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States

History · 2 versions

Article 1 #

Article 2 #

Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States

Connections

Key facts

Article 1#

Article 2#

Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States

History · 2 versions

Article 1#

Article 2#

Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States

Connections

Key facts

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Article 2 #

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