Examples of using Minimum excise duty in English and their translations into Finnish
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Member States may levy a minimum excise duty on cigarettes.”.
Since the minimum excise duty on cigarettes is expressed as a percentage of the retail selling price, it tracks inflation automatically and so does not require any such adjustment.
For the reasons already stated, I welcome a minimum excise duty of 57.
The EU Energy Taxation Directive15 sets minimum excise duty rates, but nearly all Member States choose to set higher rates.
This means that in certain countries where the MPPC isa low priced cigarette, the tool of minimum excise duty has limitations.
Member States may levy a minimum excise duty on cigarettes, provided that it does not exceed the excise duty levied on cigarettes of the most popular price category.”.
For practical reasons, the Member States must be allowed some flexibility to adjust the incidence of the overall minimum excise duty in line with certain changes, including those in VAT rates;
Thus, the minimum excise duty for fine-cut tobacco should be EUR 43 per kilogram, and the proportional minimum requirement should be 38% of weighted average price.
Member States should be given more effective means to levy specific or minimum excise duty on cigarettes, so as to ensure a minimum monetary amount of taxation.
Since the minimum excise duty on cigarettes is expressed as a percentage of the retail selling price, it tracks inflation automatically and so does not require any adjustment.
The Commission has concluded from this that existing legislation must be adapted so as togive Member States the opportunity to levy a minimum excise duty on cigars, cigarillos and smoking tobacco as well.
The amended rule therefore allows Member States to levy a minimum excise duty on cigarettes, provided that the amount does not exceed the excise duty levied on cigarettes belonging to the most popular price category.
In introducing this degree of flexibility, which is comparable to the flexibility provided for in applying the 57% rule concerning the incidence of the overall minimum excise duty, the approach chosen for the taxation on cigarettes is consistent.
It is proposed to increase minimum excise duty on Jan. 1, 2014 from EUR 64 to EUR 90 per 1000 cigarettes and the proportional minimum from 57% to 63% of weighted price average.
As the House may know, the Commission is currently finalizing a proposal on updating the Community's minimum excise duty on energy products in which we will ensure that CO2 emission limitation is deal with in all its relevant sectors, including transport.
LT Until now, a minimum excise duty has been applied to the most popular alcoholic beverages such as wine and beer, with zero excise duty being applied to wine but not beer; at the moment, there are efforts to increase the excise duty on beer.
Therefore, the Commission will propose an amendment to the existing provisions allowing Member States to levy a minimum excise duty on cigarettes, provided that this does not exceed the excise duty levied on cigarettes belonging to the most popular price category.
The directive also stipulates minimum excise duty rates for cigars and manufactured tobacco 5% of the retail price for cigars and cigarillos, 30% for hand-rolling tobacco and 20% for pipe tobacco; or 9, 24 and 18 euros per kilo and 10, 25 and 19 from 1 January 2001.
At present, Article 16(5) of Directive 95/59/EC allows Member States to levy a minimum excise duty on cigarettes provided that this does not have the effect of raising the total tax to more than 90% of the total tax on the most popular price category of cigarettes.
The immediate introduction of the minimum excise duty at the prescribed rate could set back the achievement of the goal and jeopardise fulfilment of the commitments that Slovenia has undertaken in connection with the Kyoto protocol.
Others, while they have not yet felt the need to apply or introduce a minimum excise duty for cigarettes, nevertheless also thought an increase in the limit set in Article 16(5) might prove useful at some time, if only as a measure to prevent drastic price cutting.
In addition, Member States may levy a minimum excise duty on hand‑rolling tobacco(as on cigarettes), provided that this does not have the effect of raising the total tax to more than 90% of the total tax on the most popular price category of hand‑rolling tobacco.
Member States which levy an overall minimum excise duty of at least EUR 101 per 1 000 cigarettes for cigarettes of the price category most in demand need not comply with the 57% minimum incidence requirement.
Article 2 of Directive 92/79/CEE1 provides that each Member State shall apply an overall minimum excise duty(specific duty plus ad valorem duty excluding VAT) the incidence of which shall be set at 57% of the retail selling price(inclusive of all taxes) and not less than EUR 60 per 1000 units for cigarettes of the price category most in demand referred to in what follows as CPCD cigarettes.
Flexibility to apply minimum excise duties on cigarettes.
The directive is intended to ensure a higher level of public health protection by raising minimum excise duties on cigarettes, whilst bringing the minimum rates for fine-cut tobacco gradually into line with those for cigarettes.
As concerns minimum excise duties, Member States are allowed greater flexibility by not longer restricting the level of the minimum tax to the excise due on the MPPC, as is currently the case for other tobacco products.