Changes between two versions
What changed between the draft committee report and the plenary report
From · draft committee report· 5 Mar 2026
on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
To · plenary report· 8 Jun 2026
on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
AI:What changed, in short
Adds two new recitals requiring new tobacco categories to be included in guide levels and aligned with existing ones.12 The other change is wording: a rapporteur's note is replaced by a formal footnote placeholder.3
2 changes of substance · 0 formal · 1 of wording only
Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
Changes of substance · 2
Change 1 Substance
AI summary:Adds a new recital stating that new excise duty categories from the recast directive should be added to guide levels for private acquisitions, with a footnote placeholder.
Show the text change (1 line)
Changed:Recital 2 a (new): (2a) The new excise duty categories laid down in Council Directive (EU) …/…1a+ should be added to the guide levels regarding acquisitions by private individuals for their own use. / 1a Council Directive (EU) …/…, of … on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) (OJ L …, …, ELI: …). / + OJ: Please insert in the text the number of the Directive contained in document 2025/0580(CNS) and in the corresponding footnoteinsert the number, date ofdate, adoptiontitle and publicationOJ reference of that Directive, includingDirective itsin ELIthe number.footnote.
Change 2 Substance
AI summary:Adds a new recital stating that guide levels for new categories should be comparable to those for existing products under Directive (EU) 2020/262, based on substitutability.
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Added:Recital 2 b (new): (2b) Changes to the guide levels should be based on the principle that products in the new categories under Directive (EU) …/… [OJ: please insert the number of the Directive contained in document 2025/0580(CNS)] serve as alternatives for products already subject to the guide levels under Council Directive (EU) 2020/262. Guide levels for those new categories should therefore be comparable to those of products already subject to the guide levels under Council Directive (EU) 2020/262.
1 change of wording only
Change 3 Wording
AI summary:Replaces a rapporteur's explanatory note with a formal footnote placeholder, removing the link and rationale.
Show the text change (1 line)
Removed:The rapporteur considers it necessary to add the novel tobacco products to the guide limits. It is important to maintain consistency between the two Directives and ensure that the same categories are present. https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581