Tobacco: higher minimum excise and specific component raised to 12%
The fourth amending finance law for 2011 raises the minimum excise duty on tobacco: from €173 to €183 per 1,000 cigarettes and from €105 to €115 per kilogram of rolling tobacco. It raises the specific component of the excise duty on cigarettes from 9% to 12% without changing the overall rate, and lowers the licence duty paid by tobacconists (21.09% to 20.84%) to offset the increase in their margin.
Measure originators
No official estimate found for this measure.
Measure impact
Affects smokers and tobacco manufacturers: minimum excise amounts prevent low-priced products from being sold below a tax floor. According to the explanatory statement, the increase follows the price rise of 17 October 2011. Applies from 1 January 2012.
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
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne