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%.
Il est à regretter que la proposition de la Commission prévoit des taux de 5%, 15% et même 25%, de loin supérieurs à ceux prévus précédemment et qui dans le cadre de l’APIM avaient déjà été considérablement réduits. Ainsi entre le 31 juillet 2000 et le 31 décembre 2001, le taux applicable sur le tabac était de 3,45%.