To ensure the functioning of its internal market, the European Union (EU) sets a minimum excise duty on cigarettes. It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of €1.80 (US $2.05) per 20-cigarette pack and 60 percent of an EU country’s weighted average retail selling price (certain exceptions apply). As this map shows, most EU countries levy much higher excise duties on cigarettes than legally required.
Source
Latest Posts in "European Union"
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT for Intragroup Services
