Agric. Econ. - Czech, 2009, 55(1):40-50 | DOI: 10.17221/2506-AGRICECON

Selected aspects of taxation of cigarettes in the EU member states

P. David
Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic

The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. It is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulation of excise duty imposed on cigarettes in the EU states. The question is, in frame of excise duty imposed on cigarettes in the EU member state, whether this tax should be imposed through specific rate, ad valorem rate, or by their combination. The choice between these options depends on the laid down aims of tax policy in each EU member states.

Keywords: excise, ad valorem rate, specific rate, cigarettes, European Union

Published: January 31, 2009  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
David P. Selected aspects of taxation of cigarettes in the EU member states. Agric. Econ. - Czech. 2009;55(1):40-50. doi: 10.17221/2506-AGRICECON.
Share...
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Cnossen S. (2005): Theory and Practice of Excise Taxation. Oxford University Press, New York; ISBN 0-19-927859-8. Go to original source...
    2. Nerudová D. (2005): Harmonizace daňových system v Evropské unii (Harmonization of Tax Systems in the European Union). ASPI, Praha; ISBN 807357-142-0.
    3. Široký J. (2007): Daně v Evropské unii (Taxes in the European Union). Linde, Praha; ISBN 978-807201-649-5.
    4. Council Directive No. 2002/10/EC of 12th February 2002 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco.
    5. Council Directive No. 72/464/EEC of 19th December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco.
    6. Second Council Directive No. 79/32/EEC of 18 th December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco.
    7. Council Directive No. 92/12/EEC of 25 th February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
    8. Council Directive No. 92/79/EEC of 19 th October 1992 on the approximation of taxes on cigarettes.
    9. Council Directive No. 95/59/EC of 27 th November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco.
    10. Council Directive No. 1999/81/EC of 29th July 1999 amending Directive No. 92/79/EEC on the approximation of taxes on cigarettes, Directive No. 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive No. 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco.
    11. European Commission (1995). Commission report to the council and European Parlament on the rates of duty laid in Council Directive No. 92/79/EEC of 19 th October 1992 on the approximation of taxes on cigarettes [online]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/studies_reports/COM(1995)_285_en.pdf [Quoted 2008-02-15]; ISSN 0254-1475.
    12. European Commission (1998). Commission report to the council and European Parliament on the rates of duty laid in Council Directive No. 92/79/EEC of 19 th October 1992 on the approximation of taxes on cigarettes [online]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/studies_reports/COM(1998)_320_en.pdf [Quoted 2008-02-15]; ISBN 92-78-36186-0.
    13. European Commission (2005). Study on the collection and interpretation of data concerning the release for consumption of cigarettes and fine-cut tobacco for the rolling of cigarettes [online]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/studies_reports/COM(2001)_133(1)_en.pdf [Quoted 2008-02-15]; ISSN 0254-1475.
    14. European Commision (2007a). Excise duty tables (Tax receipts - Manufactured Tobacco) [online]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/rates/excise_duties_tobacco_en.pdf [Quoted 2008-02-15].
    15. European Commision (2007b). The excise duty rates applicable in the European Union as at 1 st July 2007 [online]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/rates/excise_duties-part_III_tobacco-en.pdf [Quoted 2008-0215].
    16. World Health Organisation (2007). Tobacco control database [online]. Available at http://data.euro.who.int/tobacco/ [Quoted 2008-02-15].

    This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY NC 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content