Since 2016, the European Commission has been working to amend the Tobacco Excise Tax Directive (TED), a legal framework designed to apply similar excise taxes to the same products (electronic atomizers). At present, the EU's "tobacco" tax situation is still fragmented, because different member states impose different tax rates on different products. In February 2020, the European Union issued a report stating that from the perspective of the internal market, this lack of uniformity is worrying. Although electronic products are regulated by the Tobacco Products Directive (TPD) within the scope of health, there is still no taxation framework for these products within the EU.

In 2017, the European Commission requested consultations on the proposed amendments to TED, which would include taxes on electronic atomizers. The draft conclusion of the Council stated as follows: "The relevant provisions of the current Directive 2011/64/EU have become less effective because they are not sufficient to meet current and future challenges. Therefore, there is an urgent need to improve EU supervision Framework in order to coordinate the definition and tax treatment of new products (such as e-liquid and heat-not-burn products) to meet the challenges of internal market operations.” Many health experts and anti-tobacco organizations have talked about the taxation Impact. Someone pointed out that, as in the case of the Tobacco Control Law, applying the same rules for cigarettes to safer electronic atomizers will only cause public confusion about these products.

Donato Raponi, professor emeritus of European tax law, former head of the excise department and tax consultant, said: “EU member states have recently passed the Council of the European Union to require a series of new products to be included in trade development plans. This includes There are e-cigarettes that do not contain tobacco but nicotine, but there are also e-cigarettes that do not contain nicotine. Their fate is confusing.” Raboni questioned: “An original directive on tobacco was extended to include neither tobacco nor nicotine. Does nicotine-containing products'go too far'?

"EU’s rules1 explained very clearly that these products are included in the TED only to ensure the normal operation of the internal market and avoid distortions in competition. He also explained: "It is not yet clear that Europe’s Does the unified consumption tax treatment of e-liquid help alleviate such distortions? Evidence on the extent to which consumers regard nicotine-free e-liquids as viable alternatives to nicotine-containing e-liquids is still very limited. "

Prev : U.S. E-cigarette Debate

Next : Juul-American Journal of Health and Behavior

Email:sales@mlifevapor.com

WhatsApp:+86 13871529372

Email:sales@mlifevapor.com

WhatsApp:+86 13871529372

Tel：+86 13871529372

Add：6 / F, block B, building 2, Fuyong Tongtai times center, Bao'an District, Shenzhen

Language：简体中文 | >

Tel：+86 13871529372

Add：6 / F, block B, building 2, Fuyong Tongtai times center, Bao'an District, Shenzhen Website