Activities of Zsolt László BECSEY related to 2008/0150(CNS)
Plenary speeches (1)
Structure and rates of excise duty applied on manufactured tobacco (A6-0121/2009, Zsolt László Becsey) (vote)
Reports (1)
REPORT Report on the proposal for a Council directive amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco PDF (211 KB) DOC (259 KB)
Amendments (9)
Amendment 18 #
Proposal for a directive – amending act
Recital 3
Recital 3
(3) As regards cigarettes, the arrangements should be simplified so as to create neutral conditions of competition for manufacturers, to reduce the partitioning of the tobacco markets and, to ensure equal treatment of all Member States, EU tobacco growers and tobacco industry, to underscore health objectives. To this e, and, theo concept of mply withe most popular price category should be replaced; the price related minimum requirement should refer to the weighted aacroeconomic objectives, such as the low inflation target, in the light of the enlargement of the euro area and the converage retail selling price, whereas the monetary minimum should be applicable to all cigarettes. For similar 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 burdennce of prices. To this end, the minimum excise duty requirement for all tobacco products in all Member States should, by 1 January 2014, be expressed only as a specific component levied on each unit of tobacco.
Amendment 20 #
Proposal for a directive – amending act
Recital 5
Recital 5
(5) As regards fine-cut tobacco intended for the rolling of cigarettes, the Community minima should be expressed in such a way as to obtain effects similar to those in the field of cigarettes. To this end, it should be provided that national levels of taxation have to comply both with a minimum expressed as percentage of the retail price ana fixed amount levied one expressed as a fixed amountach unit of tobacco by 1 January 2014.
Amendment 21 #
Proposal for a directive – amending act
Recital 8
Recital 8
(8) In order to achieve greater convergence and to reduce consumption, the Community minimum levels of taxation for cigarettes and fine-cut tobacco intended for the rolling of cigarettes should be moderately increased.
Amendment 23 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 92/79/EEC
Article 2 – paragraph 1
Article 2 – paragraph 1
1. Member States shall ensure that excise duty (specific duty and ad valorem duty) on cigarettes represents at least 57 % of the weighted average retail selling price of cigarettes sold. That excise duty shall not be less than EUR 64 per 1 000 cigarettes irrespective of the weighted average retail selling price. However, Member States which levy an excise duty of at least EUR 101By 1 January 2014, Member States shall ensure that excise duty shall not be less than EUR 64 per 1 000 cigarettes for all types of cigarettes. Where the excise duty levied per 1 000 cigarettes on the basis of the weighted averagelowest retail selling price need not comply with the 57% requirement set out in the first subparagraphapplied on 1 January 2009 exceeds EUR 100, the excise duty increase shall be no more than EUR 10 until 1 January 2014.
Amendment 38 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 92/79/EEC
Article 2 – paragraph 5
Article 2 – paragraph 5
5. Member States shall gradually increase excise duties in order to reach the requirements referred to in paragraph 2 on the dates set in paragraphs 2 and 4 respectivel1 by 1 January 2014. Member States where the excise duty applied on 1 January 2009 for any retail selling price category is higher than EUR 64 per 1 000 cigarettes shall not reduce the level of excise duty.
Amendment 40 #
Proposal for a directive – amending act
Article 2 – point 1
Article 2 – point 1
Directive 92/80/EEC
Article 3 − paragraph 1 − subparagraphs 8 to 11
Article 3 − paragraph 1 − subparagraphs 8 to 11
As from 1 January 20104, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 38% of the retail selling price inclusive of all taxes, and at least EUR 43 per kilogram. As from 1 January 2014, Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 42% of the retail selling price inclusive of all taxes, and at least EUR 60 per kilogrameither at least EUR 43 per kilogram or 12 % more than the level of 1 January 2010. Member States shall gradually increase excise duties in order to reach those new minimum requirements referred to in the ninth subparagraph onby 1 January 2014. As from 1 January 2010, the 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 following: (a) in the case of cigars or cigarillos, 5% of the retail selling price inclusive of all taxes or EUR 12 per 1 000 items or per kilogram EUR 12 per 1 000 items or per kilogram. In the event that Member States decide to increase the specific rate on cigars and cigarillos, the increase by 1 January 2014 shall be no more than 130 % of the specific level of 1 January 2009; (b) in the case of smoking tobaccos, other than fine-cut smoking tobacco intended for the rolling of cigarettes, 20% of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.
Amendment 50 #
Proposal for a directive – amending act
Article 3 – point 5
Article 3 – point 5
Directive 95/59/EC
Article 16 – paragraph 1
Article 16 – paragraph 1
1. The specific component of the excise duty may not be less than 10%, as from 1 January 2014, and more than 755 % 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 levied on the weighted average retail selling price . The average weighted retail selling price shall be determined at 1 January of each year, by reference to the year n-12, on the basis of the total releases for consumption, and prices including all taxes.
Amendment 52 #
Proposal for a directive – amending act
Article 3 – point 5
Article 3 – point 5
Directive 95/59/EC
Article 16 – paragraph 2
Article 16 – paragraph 2
2. By way of derogation from paragraph 1, 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 10% or above 755% of the total tax burden, the Member State concerned may refrain from adjusting the amount of the specific excise duty until not later than 1 January of the second year following that in which the change occurs.
Amendment 53 #
Proposal for a directive – amending act
Article 3 – point 5
Article 3 – point 5
Directive 95/59/EC
Article 16 – paragraph 4
Article 16 – paragraph 4
4. Member States that already have a minimum excise duty on cigarettes or on fine-cut tobacco for the rolling of cigarettes shall not raise the level of that duty by more than 12 % between 1 January 2009 and 1 January 2014. Member States that on 31 December 2008 did not have a minimum excise duty on cigarettes or on fine-cut tobacco for the rolling of cigarettes, may levy such a minimum excise duty onduty provided that it does not exceed the amount of the excise duty calculated on the weighted average retail selling price of either cigarettes or fine- cut tobacco for the rolling of cigarettes.