European Commission 10 February 2020, COMMISSION STAFF WORKING DOCUMENT EVALUATION of the Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco

Table of Contents 1.Introduction 1.1. Purpose 1.2. Scope 2.Background to the intervention 2.1. Description of the intervention and its objectives 2.2. Baseline and points of comparison 3.Implementation / state of Play 3.1. Description of the current situation 3. 2 State of play 4.Method 4.1. Short description of methodology 4.2. Limitations and robustness of findings 5.