COMMISSION IMPLEMENTING DECISION
of 28 July 2011
concerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC
(notified under document C(2011) 5291)
(2011/480/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (1), and in particular Article 4(3) thereof,
Having regard to Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (2), and in particular Article 4(3) thereof,
Whereas:
(1)
Directives 92/79/EEC and 92/80/EEC require every 4 years the Commission to submit to the Council a report concerning the rates and the structure of excise duty of manufactured tobacco, taking into account the proper functioning of the internal market, the real value of the rates of excise duty and the wider objectives of the Treaty.
(2)
That report is to be based in particular on the information provided by the Member States relating to all releases for consumption of manufactured tobacco made in each preceding calendar year.
(3)
In order to ensure early and sufficient information needed for the report referred to in Article 4(1) of Directives 92/79/EEC and 92/80/EEC and to enable a more dynamic follow-up of developments, Member States should provide to the Commission the statistical data on a yearly basis. This data can rely on the data Member States collect for the calculation of the weighted average retail selling price.
(4)
The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,
HAS ADOPTED THIS DECISION:
Article 1
The Member States shall, for the purposes of Article 4(3) of Directives 92/79/EEC and 92/80/EEC respectively, provide to the Commission the annual statistical data set out in the Annex to this Decision.
The statistical data shall include all releases for consumption of manufactured tobacco made in the preceding calendar year.
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 28 July 2011.