ON EU TOBACCO PRODUCTS REGULATIONS

ON EU TOBACCO PRODUCTS REGULATIONS

  • Svetla Boneva
Keywords: EU tobacco products regulations

Abstract

The objective of the paper is to present the expected impacts of the new
EU Tobacco Products regulation on the sector and on human health. To achieve this
objective, the most important new moments in the newly adopted Tobacco Products
Directive have been outlined and the positions of the main interested parties on the new
tobacco excise duties regulations have been presented. As a result of the research
important conclusions have been drawn up, paving the road for future evidence based
policy recommendations

References

Council directive 2010/12/EU amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco and Directive 2008/118/EC, Official Journal of the European Union, L 50/1, 27.2.2010 of 16 February 2010
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on
cigarettes , Official Journal L 316 , 31/10/1992
Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on
manufactured tobacco other than cigarettes, Official Journal L 316 , 31/10/1992
Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which
affect the consumption of manufactured tobacco, OJ L 291, 6.12.1995
Council directive 2008/118/EC concerning the general arrangements for excise duty and
repealing Directive 92/12/EEC, 16 December 2008
Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on
the approximation of the laws, regulations and administrative provisions of the Member
States concerning the manufacture, presentation and sale of tobacco and related
products and repealing Directive 2001/37/EC, Official Journal of the European Union, L
127/1, 29.4.2014
Directive 2001/37/EC of the European Parliament and of the Council of 5 June 2001 on
the approximation of the laws, regulations and administrative provisions of the Member
States concerning the manufacture, presentation and sale of tobacco products, Official
Journal of the European Union, L 194 , 18/07/2001, P. 0026 - 0035
Roland Berger Strategy Consultants (2013), The new Tobacco products directive –
potential economic impact
Skafida, V., Karin Silver, Boika Rechel, Anna Gilmore (2012) “Change in tobacco excise
policy in Bulgaria: the role of tobacco industry lobbying and smuggling”, Research
paper, availabe at (accessed on 31.08.2013):
http://tobaccocontrol.bmj.com/content/early/2012/12/02/tobaccocontrol-2012-050600.abstract
Philip Morris International Inc.(2013),
http://www.pmi.com/eng/tobacco_regulation/tobacco_taxation/pages/tobacco_taxation
World Bank (1999), Curbing the Epidemic, Appendix A, A view from the International
Monetary Fund
http://siteresources.worldbank.org/INTETC/Resources/375990-1113853423731/Appendix.asp
World Health Organization (2011), WHO Technical Manual on Tobacco Tax
Administration, Chapter II Tobacco tax levels and structure: A theoretical and empirical
overview, WHO
World Health Organization (2013), Tobacco Free Initiative website,
http://www.who.int/tobacco/economics/taxation/en/index.html
The World Bank, Economics of Tobacco Control,
http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/EXTHEALTHNUTRITIONANDPO
PULATION/EXTETC/0,,contentMDK:20365226~menuPK:478891~pagePK:148956~piP
K:216618~theSitePK:376601,00.html
Published
2023-02-02
How to Cite
Boneva, S. (2023). ON EU TOBACCO PRODUCTS REGULATIONS. Vanguard Scientific Instruments in Management, 9(9). Retrieved from https://vsim-journal.info/index.php?journal=vsim&page=article&op=view&path[]=381