Under Council Regulation (
EC) No 1911/91, the rates applicable varied between 0.1 and 5%, with the exemption of manufactured tobacco to which a
rate of 15% applied. From 1996, these
rates were reduced by 20% annually with a view to phasing out the tax completely. It is regrettable that the Commission’s proposal envisages
rates of 5%, 15% and even 25%, which are much higher than those previously envisaged and which had been considerably reduced in respect of the APIM. Thus, between 31 July 2000 and 31 December 2001, the
rate applicable
...[+++] to tobacco was 3.45%.