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

Presentada por César Luena

Eliminado: (18) A certain degree of convergence would help ensure a high level of … the price of tobacco and tobacco related products, which in turn influences Eliminado: consumers’ Añadido: consumers' consumption habits. Fraud and smuggling undermine tax induced price levels, in particular … and thus jeopardise the achievement of tobacco control and health protection objectives. Añadido: The risk of illicit trade should not be invoked to justify the reduction or limitation of minimum excise duty rates. Empirical evidence consistently demonstrates that the primary drivers of illicit tobacco trade are weak enforcement capacity, organised crime, and gaps in customs cooperation rather than the level of taxation itself. The appropriate response to illicit trade is strengthened enforcement, enhanced cross-border cooperation between competent authorities, and investment in track-and-trace systems, not the suppression of legitimate public health taxation objectives. Member States and Union institutions should ensure that resources allocated to anti-smuggling measures are commensurate with the scale of the challenge, and that the Excise Movement and Control System (EMCS) and track-and-trace obligations under Directive 2014/40/EU are fully enforced.

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