Taxation of tobacco products in the European Union. Frank Van Driessche DG Taxation and Customs Union May 2006

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1 1 Taxation of tobacco products in the European Union Frank Van Driessche DG Taxation and Customs Union May 2006

2 2 Legislation on taxation Directive 92/79/EEC (Approximation of taxes on cigarettes) Directive 92/80/EEC (Approximation of taxes on manufactured tobacco other than cigarettes) Directive 95/59/EEC (Taxes other than turnover taxes which affect the consumption of manufactured tobacco) Codification of the three Directives is in preparation

3 3 Main objectives of legislation Improve the operation of the internal market: Establish minimum excise duties Approximate the structure of excise duties Prevent distortion of competition between different tobacco products Safeguard free determination of the maximum retail selling price NB No health policy objectives!

4 4 Tobacco product categories Cigarettes (majority of market) Cigars and Cigarillos Smoking tobacco Fine-cut tobacco for the rolling of cigarettes other smoking tobacco

5 Taxation of Cigarettes 5

6 Structure of excise duties tax ad valorem duty Optional minimum duty EU minimum duty (57% and 60/64 per 1000 of MPPC) MPPC MPPC Most Popular Price Category specific duty price National taxes: Specific excise duty Ad valorem excise duty VAT 6

7 7 Characteristics of EU taxation system of cigarettes Combination of ad valorem and specific duty Compromise between southern MS (producing raw tobacco and preferring ad valorem taxation) and northern MS (not producing raw tobacco and preferring specific duty) National brands of southern MS are produced with their own, cheaper, national tobacco. Ad valorem system favors these products over cigarettes of international brands, produced with more expensive tobacco

8 8 Taxation structure on cigarettes Excise duty on cigarettes must consist of a SPECIFIC and an AD VALOREM element Specific: A fixed amount per 1000 cigarettes between 5% and 55% of total tax (excise + VAT) Ad valorem: A percentage of Tax Inclusive Retail Selling Price (TIRSP) The specific amount and the ad valorem % are applied to cigarettes of all price categories

9 9 Minimum overall excise duty on cigarettes Minimum level of taxation 57% of the TIRSP of cigarettes and 60 per 1000 cigarettes ( ( 64 from 1/07/2006) Both established by reference to MPPC (Most Popular Price Category)

10 10 Derogations and transition periods MS with minimum excise duty of at least 95/1000 ( ( 101/1000 since 1/07/2006) for MPPC do not need to comply with 57% rule (Sweden, Denmark) Transition period for Greece and Spain: 64 have to be reached by 1/1/2008 (though currently Greece has 78/1000 and Spain 69/1000) Transition periods for the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia: 64 have to be reached by 31/12/ /12/2009 Transition period for France: lower excise duties can be levied to cigarettes for Corsica until 31/12/2009

11 11 Optional minimum excise duty Legal basis Article 16(5) of 95/59/EEC (cigarettes) Requirements: Applied to cigarettes sold at price lower than MPPC Cannot exceed the excise duty levied on MPPC 17 MS introduced a minimum excise duty on cigarettes

12 12 Example (pack of 20) Pre tax price (excluding taxes) 0.7 EUR TIRSP EUR Excise duty - Specific: 1 EUR - Ad valorem: 0.8 EUR (27% of TIRSP) - Total: 1.8 EUR (60% of TIRSP) Price excluding VAT 2.5 EUR VAT 20% 0.5 EUR TIRSP (including taxes) 3 EUR Notes: - Total tax (excise + VAT) = 2.3 EUR or 77% of TIRSP

13 13 Tax and TIRSP differentials in MS (I) After the enlargement, the differentials have widened (EU15: 1/4, EU25: 1/7) Resulting from differences in: Pre-tax prices (depending on purchasing power) and retail margins Excise duty rates Structure of excise duties VAT (15-25%) on tobacco products (multiplier effect)

14 Average pre-tax prices in 2004 in EUR/ ,00 90,00 80,00 70,00 60,00 50,00 40,00 30,00 20,00 10,00 0,00 14 Aus tria Belgium C yp rus C zech Republi Denmark Estonia Finland France G ermany G reece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Slovak R epub li Slove nia Spain Sweden U K

15 Relationship between PPS, pre-tax prices and TIRSP Purchase Pow er Standard Average TIRSP in EUR Average pre-tax price in EUR 250,00 350,00 200,00 150,00 PPS TIRSP and pre-tax price in EUR 100,00 50,00 Austria Belgium Cyp rus 0,00 300,00 250,00 200,00 150,00 100,00 50,00 0,00 Czech Republic Denmark Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Slova k Republic Slovenia Spain Sweden UK 15

16 16 Tax and TIRSP differentials in MS (I) After the enlargement, the differentials have widened (EU15: 1/4, EU25: 1/7) Resulting from differences in: Pre-tax prices (depending on purchasing power) and retail margins Excise duty rates Structure of excise duties VAT (15-25%) on tobacco products (multiplier effect)

17 64% 63% 62% 62% 61% 61% Excise duty rates in MS (on MPPC) Excise tax incidence on MPPC Jan 2005 (% of MPPC) 70% 60% 59% 59% 59% 58% 58% 58% 57% 57% 57% 57% 57% 50% 55% 54% 54% 52% 50% 46% 46% 45% 45% 40% 30% 20% 10% 0% F UK D P IRL M CY A I E B FIN GR L SI NL DK PL H EST S SK LT LV CZ 2 17

18 18 Average excise duty rates in MS Average % of excise duties in TIRSP 70% 60% Average % 50% 40% 30% 20% 10% 0% LV LT CZ SE SK EE HU PL AU DK SI NL BE LU ES CY IT FI MT EL IE DE PT FR UK EU Member States

19 Excise duty rates in MS (in EUR/1000) Excise tax yield on MPPC Jan 2005 (Euro/000) Euro / UK IRL F D FIN DK M S NL B A CY I L GR P E SI H SK PL CZ EST LT BLG RO LV 3 19

20 20 Tax and TIRSP differentials in MS (I) After the enlargement, the differentials have widened (EU15: 1/4, EU25: 1/7) Resulting from differences in: Pre-tax prices (depending on purchasing power) and retail margins Excise duty rates Structure of excise duties VAT (15-25%) on tobacco products (multiplier effect)

21 21

22 22 Tax and TIRSP differentials in MS (I) After the enlargement, the differentials have widened (EU15: 1/4, EU25: 1/7) Resulting from differences in: Pre-tax prices (depending on purchasing power) and retail margins Excise duty rates Structure of excise duties VAT (15-25%) on tobacco products (multiplier effect)

23 Total tax yield (including VAT) Total tax yield (excise and VAT) on MPPC Jan 2005 (EUR/000) VAT Excise tax yield UK IRL F DK D FIN S M NL B A I CY GR L P E SI H SK PL CZ EST LT LV 4 23

24 TIRSP differentials in MS Retail selling price MPPC Jan 2005 (EUR/20)

25 25 Tax and RSP differentials in MS (II) Consequences: Increased cross border shopping Contraband Countries affected: France, UK, Germany (inflow from low taxing MS) Low taxing MS (inflow from Romania, Russia, Belarus, Ukraine)

26 26 Taxation of other tobacco products

27 27 Tobacco product categories Cigarettes (majority of market) Cigars and Cigarillos Smoking tobacco Fine-cut tobacco for the rolling of cigarettes other smoking tobacco

28 28 Minimum level of taxation Cigars and cigarillos Fine-cut tobacco Other smoking tobacco Ad valorem duty (% of max TIRSP) OR Specific duty (per kg or per number of items) OR A mixture of both 5% of TIRSP or 11 per 1000 items or per kg 36% of TIRSP or 32 per kg 20% of the TIRSP or 20 per kg

29 29 Derogation Transition period for France: lower excise duties can be levied to tobacco products for Corsica until 31/12/2009

30 30 Optional minimum excise duty Legal basis Article 3 of Directive 92/80 (other tobacco goods) Requirements: Applied only in cases where the structure of excise duties is either ad valorem or mixed

31 31 Recent changes and future plans

32 Thank you for your attention! 32

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