Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products

The present study aims at evaluating the current EU legislation imposing excise duties on tobacco products (Directive 2011/64/EU and Directive 2008/118/EC). To this purpose, the study maps the main characteristics of the national excise systems for tobacco products, within the framework of the two main directives regulating excise duties and excise duties on tobacco in particular. It then assesses the effectiveness of the EU excise duty system for tobacco products in terms of its capacity to safeguard Member States' budgetary objectives, and ensure the proper functioning of the Internal Market while avoiding distortions in competition.