excise duty/tobacco

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Average pre-tax pre tax prices in 2004 in 100,00 90,00 80,00 70,00 60,00 50,00 40,00 30,00 20,00 10,00 0,00 Aus tria Belgium C yp rus EUR/1000 C zech Republi Denmark Estonia Finland France G ermany G reece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Slovak R epub li Slove nia Spain Sweden U K 14
Relationship between PPS, pre-tax pre tax PPS 250,00 200,00 150,00 100,00 50,00 0,00 Austria Belgium Cyp rus Czech Republic Denmark prices and TIRSP Purchase Pow er Standard Average TIRSP in EUR Average pre-tax price in EUR Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Slova k Republic Slovenia Spain Sweden UK 350,00 300,00 250,00 200,00 150,00 100,00 50,00 0,00 TIRSP and pre-tax price in EUR 15
Page 1 and 2: Taxation of tobacco products in the
Page 3 and 4: Main objectives of legislation Imp
Page 5 and 6: Taxation of Cigarettes 5
Page 7 and 8: Characteristics of EU taxation syst
Page 9 and 10: Minimum overall excise duty on ciga
Page 11 and 12: Optional minimum excise duty Legal
Page 13: Tax and TIRSP differentials in MS (
Page 17 and 18: Excise duty rates in MS (on MPPC) 7
Page 19 and 20: 240 220 200 180 160 140 120 100 80
Page 22 and 23: Tax and TIRSP differentials in MS (
Page 24 and 25: TIRSP differentials in MS €6.25
Page 26 and 27: Taxation of other tobacco products
Page 28 and 29: Cigars and cigarillos Fine-cut toba
Page 30 and 31: Optional minimum excise duty Legal
Page 32: Thank you for your attention! 32

excise duty/tobacco

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