European Commission 16 July 2025, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on the structure and rates of excise duty applied to tobacco and tobacco related products (recast)

EUROPEAN COMMISSION Brussels, 16.7.2025 SWD(2025) 560 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) {COM(2025) 580 final} - {SEC(2025) 560 final} - {SWD(2025) 561 final} Table of contents 1.