European Commission and Directorate-General for Taxation and Customs Union 10 February 2020, COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE EVALUATION of the Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco

Executive summary Council Directive 2011/64/EU 1 (hereafter the Directive) lays down the EU rules for the taxation of manufactured tobacco products by setting the structure and minimum rates. It aims at ensuring the proper functioning of the internal market and, at the same time, a high level of health protection and fight against tax fraud, tax evasion and illegal cross border shopping.