If for a few months now, we have been dealing frequently with the subject of e-cigarette taxes in the United States, we were convinced that the subject would end up arriving in Europe. This is now done with a public consultation launched by the Directorate General of Taxation and Customs Union of the European Commission. If nothing has yet been done, the questionnaire still speaks of a 20 tax to 50% on e-liquids.
TAXES THAT COULD PUT E-CIGARETH AT GREAT DANGER
For many months now, e-cigarette professionals and consumers have been fixed on the European directive on tobacco and all the consequences that this can have. Unfortunately, the party is probably not over and if we talk a lot about the United States in terms of taxation of e-cigarettes it could happen in Europe quite quickly. In order to revise Directive 2011/64 / EU, the Directorate-General for Taxation and Customs Union of the European Commission has therefore launched a public consultation on the excise duties applicable to manufactured tobacco (in other words taxes) in order to obtain the opinion of the Commission. European population on the subject.
It is difficult to say whether this consultation will serve as a basis for future decisions or if it is only present to justify future taxes which will emerge anyway.
A PUBLIC CONSULTATION THAT ANNOUNCES 20% A 50% OF E-LIQUID TAXES
This public consultation raises many fairly simple questions (if we have a minimum of Shakespeare's language), the e-cigarette part is treated on the same page as heated tobacco which tends to remind us that this one is classified. in tobacco products. Here is the translation of the questions so that you can best answer this public consultation available here.
The questions of the public consultation :
- In your opinion, should e-cigarettes and e-liquids be subject to applicable excise duties ?
“In your opinion, should electronic cigarettes and refill containers be subject to excise duties? "
- Considering possible taxation of e-cigarettes and e-liquids, how could you evaluate this tax in comparison with those already present on the following tobacco products?
“Assuming a possible taxation of electronic cigarettes and refill containers, how should the tax rate on electronic cigarettes and refill containers be, compared with the tax rates applied to the following tobacco products? "
- Cow could you assess the tax on "heated tobacco" in comparison to those already present on the following tobacco products?
"How should the tax rate on heat-not-burn type tobacco be, compared with the tax rates applied to the following tobacco products?" "
- According to you, so far what have been the effects of the introduction of excise duties on electronic cigarettes and e-liquids in certain Member States? Please indicate the perceived magnitude of the following impacts.
“In your opinion what have been so far the impact of the introduction of excise duties on electronic cigarettes and refill containers in some Member States? Please indicate the perceived magnitude of the following impacts ”
- Please express your agreement / disagreement with the following possible approaches with regard to the harmonization of the tax treatment of electronic cigarettes and e-liquids.
“Please express your agreement / disagreement with the following possible approaches for the harmonization of tax treatment for electronic cigarettes and refill containers. "
- In your opinion, what are the likely effects of a European-wide harmonization of the tax regime for electronic cigarettes and e-liquids on the functioning of the EU internal market?
“In your opinion, what are the likely effects of an EU-wide harmonization of the tax regime for electronic cigarettes and refill containers on the functioning of the EU internal market? "
- Assuming a hypothetical 20% tax increase on e-liquids for e-cigarettes, what would be the likely reaction of the "typical" e-cigarette user? ?
Assuming a hypothetical (tax-induced) price increase of 20 for liquid cigarettes used in electronic cigarettes what would be the likely reaction of the 'typical' user of electronic cigarettes? "
- Assuming a hypothetical 50% tax increase on e-liquids for e-cigarettes, what would be the likely reaction of the "typical" e-cigarette user? ?
"Assuming a hypothetical (tax-induced) price increase of 50% for refill liquids used in electronic cigarettes what would the likely reaction of the 'typical' user of electronic cigarettes? "
- Please express your agreement / disagreement with the following possible approaches with regard to the harmonization of the tax treatment of heated tobacco.
»Please express your agreement / disagreement with the following possible approaches for the harmonization of tax treatment for Heat-not-Burn type of products. "
In order to defend oneself, the best thing is to answer at this public consultation. It is worth noting that this is open to all citizens and participation is open until February 16 2017.
