What changed between the draft committee report and the plenary report

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

7 unchanged paragraphs

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

(COM(2025)0581 – C100296/2025 – 2025/0581(CNS))

(Special legislative procedure – consultation)

The European Parliament,

– having regard to the Commission proposal to the Council (COM(2025)0581),

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100296/2025),

– having regard to Rule 84 of its Rules of Procedure,

Changed:– having regard to the report of the Committee on Economic and Monetary Affairs (A100000/2026),(A10-0160/2026),

5 unchanged paragraphs

1. Approves the Commission proposal as amended;

2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4. Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Change 1

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

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.

Directive (EU) 2020/262

Article 1 – paragraph 1 – point 1 a (new), Article 32 – paragraph 3 – point a: (1a) in Article 32(3), point (a) is replaced by the following: / ‘a) for manufactured tobacco and tobacco related products: / – smoking tobacco, other manufactured tobacco: 1,0 kg, / – heated tobacco: 800 items or 260 g of other formats, / – liquid for electronic cigarettes: 80 ml, / – nicotine pouches, other nicotine products: 560 g;’.

Change 3

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