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

Presentada por César Luena

Añadido: (4a) The Union is a Party to the WHO Framework Convention on Tobacco Control. Article 5.3 of that Convention requires that, in setting and implementing tobacco control policies, Parties act to protect those policies from commercial and other vested interests of the tobacco industry. The legislative process leading to this Directive, including any delegated and implementing measures adopted pursuant to it, should be conducted in full compliance with that obligation. The use of studies, data or projections produced by or on behalf of tobacco industry actors should be treated with particular caution and should not, in itself, constitute a basis for reducing the ambition of minimum excise duty rates or extending transitional periods.

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