European Commission 12 January 2018, REPORT FROM THE COMMISSION TO THE COUNCIL on Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco

EUROPEAN COMMISSION Brussels, 12.1.2018 COM(2018) 17 final REPORT FROM THE COMMISSION TO THE COUNCIL on Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco Contents 1) Introduction 2) Background 3) Issues and findings a) Harmonisation of the tax treatment of novel products such as electronic cigarettes at EU level b) Illicit trade in raw tobacco c)