Written by Pieter Baert.
CONTEXTOn 16 July 2025, the European Commission proposed a revision to the Tobacco Taxation Directive, alongside modifications to the general Excise Duty Directive. The aim is to restore the effectiveness of EU-wide minimum tax rates on tobacco products and extend their scope to cover new product types. The initiative aims to support the EU’s goal of a tobacco-free generation by 2040, recognising taxation as a key tool in reducing tobacco use.
LEGISLATIVE PROPOSAL2025/580 (CNS) – Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) – COM(2025) 580, 16.07.2025
2025/0581(CNS) – Proposal for a Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products – COM(2025) 581, 16.07.2025
NEXT STEPS IN THE EUROPEAN PARLIAMENTFor the latest developments in this legislative procedure, see the Legislative Train Schedule:
Read the complete briefing on ‘Revision of the Tobacco Taxation Directive‘ in the Think Tank pages of the European Parliament.