Higher minimum excise on cigarettes, cigars and rolling tobacco
Article 69 of the 2013 Amending Finance Act raised the minimum excise duties on tobacco (Article 575 A of the General Tax Code), i.e. the minimum tax due whatever the retail price: from €195 to €210 per 1,000 cigarettes, from €90 to €92 per 1,000 cigars and cigarillos, and from €125 to €143 per kilogram of fine-cut rolling tobacco. These amounts apply from 13 January 2014. The measure came from a Government amendment.
Measure originators
No official estimate found for this measure.
Measure impact
Smokers of entry-level products: the minimum tax rises by 7.7% for cigarettes (€0.30 per pack of 20) and by 14.4% for rolling tobacco, limiting low entry prices.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne