Estructura y tipos del impuesto especial que grava el tabaco y los productos relacionados con el tabaco (refundición)

Presentada por César Luena

(3) It is necessary to ensure that the Eliminado: Union’s Añadido: Union's fiscal legislation on tobacco and tobacco related products continues to ensure the … mind that tobacco and tobacco related products can cause serious harm to Eliminado: health , that Europe’s Beating Cancer Plan2 Añadido: health, that Europe's Beating Cancer Plan set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Eliminado: Organization’s Añadido: Organization's Framework Convention on Tobacco Eliminado: Control . Añadido: Control. This health protection objective is particularly pressing as the European region has the highest prevalence of smoking globally1a and the Union is not on track to meet the targets it committed to in its Beating Cancer Plan. To achieve this twin objective the EU and the Member States should … tobacco trade, notably illicit imports of tobacco and related products from third Eliminado: countries3. Añadido: countries. In addition, excise duties resulting in higher retail prices are proven to have a meaningful impact on reducing consumption of tobacco products. Therefore, minimum excise rates should be set at a level to encourage the cessation of tobacco consumption and to prevent substitution amongst product types. New products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) Añadido: also have increasing popularity, especially among young people, Eliminado: and besides Añadido: frustrating the progress in achieving a tobacco-free Europe by 2040. Besides the intrinsic public health risk these products represent, Eliminado: they also have the potential of opening the way towards conventional smoking. Añadido: including as a gateway to conventional smoking and to dual use of both conventional and novel products, their rapid proliferation makes the ambitious recast of this Directive an urgent and once-in-a-generation opportunity to make tobacco and nicotine products less affordable, protect Europeans from addiction, and generate public revenue for health systems. 1a World Health Organisation, "WHO global report on trends in prevalence of tobacco use 2000–2024 and projections 2025–2030", October 2025, https://www.who.int/publications/i/item/9789240116276 2 Europe's Beating Cancer Plan, COM(2021) 44 final. 3 In the case …

Texto tal como lo publica el PE, en inglés. PE783.318