Modificación de la Directiva (UE) 2020/262 en lo que respecta al régimen general del impuesto especial que grava el tabaco y los productos relacionados con el tabaco

Presentada por César Luena

Añadido: Article1a Directive (EU) 2020/262 is amended as follows: in Article 32(3), point (a) is replaced by the following: ‘for manufactured tobacco and tobacco related products: - cigarettes: 400 items, - cigarillos (cigars weighing not more than 3 g each): 200 items, - cigars: 200 items - waterpipe tobacco: 0,5 kg - other smoking tobacco and other manufactured tobacco: 0,5 kg - heated tobacco sticks: 400 items or 130 g in other formats, - liquids for electronic e-cigarettes: 50 ml, - nicotine pouches and other nicotine products: 300g, By way of derogation from paragraph 2, Member States may lay down fixed quantities of manufactured tobacco and tobacco related products to determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual. Those fixed quantities shall not be lower than the amounts set out this point.

Texto tal como lo publica el PE, en inglés. PE783.316