excise duties-part iii tobacco en
TRANSCRIPT
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EUROPEAN COMMISSIONDIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Indirect taxes other than VAT
REF 1045 rev1January 2016
EXCISE DUTY TABLES Part III – Manufactured Tobacco
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INTRODUCTORY NOTE
In collaboration with the Member States, the European Commission has established the
“EXCISE DUTY TABLES” showing rates in force in the Member States of the European
Union.
As from 1 January 2007 this publication:
* covers all EU Member States;
* has been divided into three different sections:
I Alcoholic Beverages
II Energy products and Electricity
III Manufactured Tobacco.
This publication aims to provide up-to-date information on Member States main excise
duty rates as they apply to typical products. The information is supplied by the respective
Member States. The Commission cannot be held responsible for its accuracy or
completeness; neither does its publication imply an endorsement by the Commission of
those Member States' legal provisions.
It is intended that Member States will regularly communicate to the Commission all
d f f h d b h bl d h d d f h
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TABLE OF CONTENTS
INTRODUCTORY NOTE ................................................................................................. 2 TABLE OF CONTENTS .................................................................................................... 3 EURO EXCHANGE RATES ............................................................................................ 4 MANUFACTURED TOBACCO ....................................................................................... 5
Cigarettes ........................................................................................................................ 6
Cigars and Cigarillos .................................................................................................... 14
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) ............................. 15
Other smoking tobaccos ............................................................................................... 18 LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES ....... 19
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EURO EXCHANGE RATES
Value of National Currency in EUR at 1 October 2015*
Member State National Currency Currency value BG BGN 1,9558CZ CZK 27,173DK DKK 7,4605HR HRK 7,6400HU HUF 312,80PL PLN 4,2459RO RON 4,4159SE SEK 9,3754UK GBP 0,7367
*Rates published in the Official Journal of the European Union – C 324 of 02/10/2015.
The Lithuanian litas “LTL” irrevocably fixed as of 1 January 2015 (=3,45280 LTL to 1 euro) – Official Journal L233, 06/08/2014, Council Regulation (EU) No. 851/2014 of 23 July 2014 amending Regulation (EC) No 2866/98.
The Latvian lats “LVL” irrevocably fixed as of 1 January 2014 (=0,702804 LVL to 1 euro) – Official Journal L243, 21/09/2013, Council Regulation (EU) No 870/2013 of 9 July 2013 amending Regulation (EC) No 2866/98.
The Estonian kroon "EEK' irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) – Official Journal L 196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13
July 2010 amending Regulation (EC) No 2866/98.
The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) – Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July2008 amending Regulation (EC) No 2866/98.
The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0,585274 CYP to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amendingCouncil Regulation (EC) No 2866/98.
The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amendingCouncil Regulation (EC) No 2866/98.
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L195, 15/7/2006, Council Regulation (EC) No 1086/2006
amending Council Regulation (EC) No 2866/98.
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MANUFACTURED TOBACCO
UPDATED SITUATION - EXCISE DUTY TABLES
1 January 2016
All Member States: Update / corrigendum of all tables, footnotes and contact data
All Member States: Insertion of the specific, ad valorem and VAT rates of 2015additionally to the rates applicable as from 1 January 2016 in order to allow the correctcalculation of the excise incidence for cigarettes and fine-cut tobacco (see pages 7 and13).
According to Articles 8(2) and 14(2) of Council Directive 2011/64/EU the weighted
i (WAP) f i tt d fi t t b h t b l l t d b
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CigarettesSituation as at 1 January 2016
Specific excise
(per 1000 cigarettes)
Ad valorem
excise in
%
VAT
in %
Ad
valorem
excise
+ VAT
Total tax (incl
VAT)
Current MPPC per 1000 cigarettes
(only for the purpose of
comparison – not applied for calculation)
WAP per 1000 cigarettes
pursuant to Art. 8(2) Dir.2011/64/EU *)
Excise
yield*Minimum
excise duty Article 8 (6)
Directive
2011/64/EU
Overall
minimum
excise duty* Specific +ad
valorem(excl. VAT)
NatCurr EUR as % ofWAP
As % oftotal tax
(specific +ad
valorem+VAT)
(as % ofTIRSP)
(as % ofTIRSP)
(as % ofTIRSP)
(as % ofWAP)
NatCurr EUR NatCurr EUR EUR per 1000cigarettes of the
WAP
EUR per 1000cigarettes
as % of WAP
MS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
AT *45,00 *20,79 *26,83 *40,00 16,67 *56,67 *77,46 n/a *216,50 *131,60 *128,97 *60,79BE 39,5200 14,33 18,49 45,84 17,36 63,20 77,53 305,26 275,7362 165,9175 161,4645 60,17BG 70,00 35,79 29,53 35,07 38,00 16,67 54,67 84,20 *220,00 *112,49 *237 *121,18 81,83 82,32 67,53CY 55,00 26,12 34,33 34,00 15,97 49,97 76,09 235,00 210,50 126,57 121,50 60,13CZ 1390,00 51,15 34,69 43,88 27,00 17,36 44,36 79,05 3950,00 145,36 4007* 147,46* 90,97 92,74 61,69DE 98,20 36,78 49,40 21,69 15,97 37,66 74,44 284,21 266,98 156,11 157,10* 58,47DK 1182,5 158,86 57,89 73,38 1,00 20,00 21,00 78,89 2200,00 295,55 2042,81 274,43 161,60 n/a 58,89EE 46,50 30,29 37,42 34,00 16,67 50,67 80,96 153,50 153,50 98,69 90,00 64,29EL 82,50 44,50 53,49 20,00 18,70 38,70 83,20 200,00 *185,40 119,58 117,50 64,50ES 24,10 10,86 13,95 51,00 16,96 67,96 78,82 n/a 222,00 137,32 128,65 61,86
FI 37,50 13,72 16,13 52,00 19,35 71,35 85,07 275,00 273,35 179,64 188,50 65,72FR 48.75 14,45 17,88 49,70 16,667 66,37 80,82 n/a 337,47 216,47 210 64,15HR *230,00 *30,10 20,09 25,73 * 38,00 20,00 58,00 78,09 ** 1050,00 ** 137,43 ***1144,64 *** 149,82 87,04 * 84,82 58,09HU 15700,00 50,19 29,67 39,08 25,00 21,26 46,26 75,93 n/a n/a 52907,00 169,14 92,48 89,51 54,67IE 271.96 58.61 67.75 9.20 18.70 27.90 86.51 525.00 464.00 314.65 307.61 66.30IT 17,879 7,6734 10,00 51,03 18,03 69,06 76,73 225,00 233,00 136,77 ** 58,70LT* 48,08 36,98 46,61 25,00 17,36 42,36 79,34 n/a n/a 130,00 80,58 77,91 61,98LU 18,39 8,43 12,11 46,65 17,00 61,18 69,61 250 218,05 120,11 113,95* 55,08LV 54,20 37,95 47,26 25,00 17,36 42,36 80,30 *142,83 89,91 89,80 62,95MT 100,00 100,00 40,67 50,25 25,00 15,25 40,25 80,92 260,00 260,00 245,91 245,91 161,48 160,00 65,67 NL 178,28 60,06 76,50 1,09 17,36 18,45 78,51 n/a 296,83 181,53 181,53 61,16PL 206,76 48,70 31,13 38,45 31,41 18,70 50,11 81,24 n/a n/a *664,16 156,42 97,83 97,83 62,54PT 88,20 42,67 54,61 17,00 18,70 35,70 78,08 205 206,68 123,30 127,97 62,09
RO 333,37 75,49 47,95 60,99 14,00 16,67 30,67 78,61 775 175,50* 695,30 157,45** 97,54 94,61 61,95SE 1500,00 159,99 57,22 73,15 1,00 20,00 21,00 78,22 n/a n/a 2621,20 279,58 163,86 n/a 58,23SI 68,83 39,22 50,00 21,18 18,03 39,22 78,43 175,50 175,50 106,00 106,00 60,40SK 59,50 39,64 49,98 23,00 16,67 39,67 79,30 n/a 153,17 95,95 91 62,64UK 189,49 257.21 50,94 60,57 16,50 16,67 33,17 84,10 n/a n/a 372,00 504.95 340.53 n/a 67,44This table has been modified in order to take account of the amended and new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification),
TIRSP = Tax included retail selling price (Retail selling price, all taxes included)MPPC = Most popular price categoryWAP = Weighted average price
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* Columns 13 and 15: if applicable, the tax rates indicated on page 7 are based for calculation due to the fact that the WAP is calculated on data relating to the releases for consumption made in the preceding calendar year.
** from 1/1/ 2015 a minimum tax (excise duty plus VAT ) of € 170/1000 cigarettes was introduced
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Cigarettes
Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2015
- only if different to the rates indicated in the table on page 7 -
Specific excise (per 1000 cigarettes)
Ad valoremexcise in %
VAT in % Specific excise (per 1000 cigarettes)
Ad valoremexcise in %
VAT in %
Rates applicable asfrom x/x/2015 until
x/x/2015 NatCurr EUR
As % of totaltax (specific+ad valorem
+VAT)
(as % ofTIRSP)
(as % ofTIRSP)
Rates applicable as fromx/x/2015 until x/x/2015 NatCurr EUR
As % of totaltax (specific+ad valorem
+VAT)
(as % ofTIRSP)
(as % ofTIRSP)
MS Period 1 2 3 4 5 Period 6 7 8 9 10
AT 1/1-28/02/2014 35 42 16,67 01/03/2014-31/12/2014
40,00 41,00 16,67
BE 1/1-31/12/2015 36,8914 13,90 45,84 17,36BGCYCZ 1/1 – 30/12//2015 1290,00 46,91 43,19 27,00 17,36DE 1/1 – 31/12/2015 98,20 50,10 21,69 15,97DKEEEL 31/1-31/12/2015 82,50 53,97 1/1-30/1/2015 82,50 54,90ES
FI 1/1 - 31/12/2015 33,50 12,26 52,00 19,35FR 2015 48,75 17,91 49.70 16.667HR 6/3/2014-
17/4/2015210,00 27,49 24,35 37,00 20,00
HU 1/12/2012-31/3/2015
12 500 40,28 31,99 31 21,26
IE 01/01/15 – 13/10/15
255.69 66.67 8.85 18.70 14/10/15 – 31/12/15 271.96 67.75 9.20 18.70
IT 01/03/2014 13,095 7,5 52,41 18.03 01/08-31/12/2014 13.095 7.5 52.51 18.031/1-31/12/2015 17,341 10 51,03 18.03
LT 1/1/-28/2/2015 45,47 46,53 25,00 17,36LULV 1/1 – 30/6/2015 51,80 46,69 25,00 17,36 1/7 – 31/12/2015 54,20 47,82 25,00 17,36MT*) 1/1 – 12/10/2015 92,50 92,50 50,19 25,00 15,25 13/10/2015-
31/12/2015
100,00 100,00 50,25 25,00 15,25
NL 1/1 - 31/03/2015 173,97 76,50 0,95 17,36PL 1/1 – 31/12/2015 206,76 48,70 38,45 31,41 18,70RO 1/04/2014 –
31/03/2015283,19 59,77 53,93 18,00 19,35 1/4 – 31.12/2015 314,68 71,37 57,57 14,00 19,35
SE 1/1 – 31/12/2015 1510 161,06 73,28 1,00 20,00SI 1/1 – 31/12/2015 68,73 50,00 22,07 18,03SK
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UK
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Cigarettes – Additional comments to the tables on pages 6-7 Situation as at 1 January 2016
Calculation of the WAP
AT: Minimum excise duty 98% of total excise duty burden on WAP, at least 123,10 € /1.000 pieces.
*Excise Duty rate and new WAP are valid as from 1 st April 2015.
BG: * MPPC and WAP are calculated on the basis of figures relating to the releases for consumption from 1 January 2015 till 31 December 2015.
CY: The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/1/2014-31/12/20141/1/2015-31/12/2015.
CZ: * MPPC and WAP are calculated on the basis of figures relating to the releases for consumption in 2015.
DE: * As from 15 February 2016: Dynamic minimum tax: 19,636 Cent per piece minus the VAT of the taxed cigarette.
DK: MPPC and WAP of the fourth quarter of 2014
EL: *The WAP is applicable from 31/1/2016
ES: Rates and minimum excise duty shown in table 6 are effective as of 1july 2013. During the period 1 January 2013 until 31 June 2013, the current rates are shown on page 8.
FI: MPPC and WAP are calculated on data relating to the releases for consumption made in 2014.
FR : La valeur de 325 € correspond à celle du WAP 2013, arrondie à la demi-dizaine d’euros supérieure.
IT: ** from 1/1/ 2015 a minimum tax (excise duty plus VAT ) of € 170/1000 cigarettes was introduced
LU: Data applicable as from 1 January 2015,
* Minimum excise duty (Article 8 (6) Directive 2011/64/EU) applicable as from 1 February 2014
LV: *The weighted average price of cigarettes in period 01/01/2015 – 31/05/2015
LT: *Excise duty rate valid from 1st March 2015
MT: In Malta the excise tax structure is 25% of the retail price + EUR 82,50100,00 per 1000 cigarettes but not less than EUR 135,00160,00 per 1000 cigarettes as from09/04/201313/10/2015..
NL: Excise duty rates will change as of 01.04.2016 because of adaptation to new WAP
PL: *WAP is calculated on the basis of figures relating to the releases for consumption during the period 1/1/2015-31/10/2015.
PT: Portugal may apply a reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scalemanufacturers each of whose annual production does not exceed 500 tonnes (Art. 3.2 of Dir. 92/79/EEC).
PT: *) From 1/1/2014 specific excise (per 1000 cigarettes) = 87,33. Ad valorem excise in % = 17,00 and VAT in % = 18,70
RO: * MPPC registered in November 2015**WAP applicable for the period 01.04. 2015 – 31.03.2016, according to Romanian legislation
SE: WAP is calculated on the basis of 2014 year’s consumption data. SE abolished the minimum excise duty 1 January 2011.
SI: The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/11/2014-31/10/2015. The WAP is applicable from 1/1/2016.
HR: * Rates applicable as from 18/4/2015.
Minimum excise duty was 598,50 HRK per 1000 cigarettes (78,34 € per 1000 cigarettes) from 6th of March 2014 till 17th of April 2015.
**MPPC for the period 1/1-31/12/2015
Total value of all cigarettes released for consumption (TIRSP) in 2015
Total quantity of cigarettes released for consumption in 2015
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*** WAP is calculated on the basis of figures relating to the releases for consumption from 1 January 2015 till 31 December 2015.
SK: * WAP is calculated on the basis of figures relating to the releases for consumption in 2014.
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Cigars and Cigarillos Situation as at 1 January 2016
Specific Excise Ad ValoremExcise
VAT % Ad ValoremExcise
+ VAT
Minimum dutyArticle 14(1) ofDir. 2011/64/EU
NatCurr EUR (as % of TIRSP) (as % of TIRSP) (as % of TIRSP) EUR/kg or1000 pieces
MS 1 2 3 4 5 6
AT n/a 13,00 16,67 29,67 100,00BE 0 10 17,36 27,36 73,9000BG 270,00 138,05 n/a 16,67 n/a
CY 90,00 19,00CZ 1640,00 60,35 n.a. 17,36 n.a.DE 14,00 1,47 15,97 17,44 *DK 425,00 57,10 10,00 20,00 30,00EE 211,00 n/a 16,67 n/aEL 35,00 18,70 53,70ES 15,80 16,96 32,76 41,50FI 31,00 19,35 50,35FR 19 23,00 16.667 39.67 92
HR *600,00 * 78,53 20,00HU 14,00 21,26 35,26 12,79IE 315.359 18.70IT n/a 23,00 18,03 41,03 25,00LT* 28,09 n/a 17,36LU 10,00 17,00 24,53 23,50*LV 42,69 n/a 17,36 n/aMT 24,33 n/a 18,00 n/a n/a NL 5,00 17,36 22,36PL 393,00 92,56 n/a 18,70 18,70
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Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)Situation as at 1 January 2016
Specific Excise
per kg
Ad Valorem
Excise
VAT % Ad Valorem
Excise+ VAT
Current WAP per kg Minimum
dutyArticle 14(1)
of Dir.2011/64/EU
NatCurr EUR (as % ofTIRSP)
(as % ofTIRSP)
(as % ofTIRSP)
NatCurr EUR EUR/kg
MS 1 2 3 4 5 6 7 8
AT n/a *56,00 16,67 *72,67 *135,70 *80,00BE 23,7000 31,50 17,36 48,86 120,4261 59,0747BG 152,00 77,72 n/a 16,67 n/aCY 150 19,00CZ 2142,00 78,83 n.a. 17,36 n.a.DE 48,49 14,76 15,97 30,73 144,09 70,85*DK 788,50 105,93 n/a 20,00 20,00EE 61,00 n/a 16,67 n/a n/aEL 156,70 18,70ES 22,00 41,50 16,96 58,48 157,10 96,50FI 26,00 52,00 19,35 71,35 161,27 114,50FR 67.5 32 16.667 48.67 247,59 143HR *550,00 *71,99 20,00
HU 14000 44,76 21,26 21,26 25 363 81,08IE 291.683 18.70IT n/a 58,50 18,03 76,53 115,00LT 54,16 n/a 17,36 n/aLU 10,00 34,30 17,00 48,82 84,94 40,00*LV 58,00 n/a 17,36 n/aMT 115,64 n/a 15,25 n/a n/a NL 78,68 4,60 17,36 21,96 153,57 85,74PL 141,29 33,28 31,41 18,70 50,11 *489,87 115,37
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Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)
Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2015
- only if different to the rates indicated in the table on page 12 – Specific excise Ad valorem excise in
%
VAT in % Specific excise Ad valorem excise in%
VAT in %
Rates applicable asfrom x/x/2015until x/x/2015
NatCurr EUR (as % of TIRSP) (as % of TIRSP)Rates applicable asfrom x/x/2015 until
x/x/2015 NatCurr EUR (as % of TIRSP) (as % of TIRSP)
MS Period 1 2 3 4 Period 5 6 7 8AT 1/1/2014-
28/2/201454,00 16,67 01/03/2014-
31/12/201455,00 16,67
BE 1/1/2015-31/12/2015
16,5000 31,50 17,36
BGCYCZ 1/1 –
30/12//20151896,00 68,94 n.a. 17,36
DE 1/1 – 31/12/2015 48,49 14,76 15,97DK 1/1/2014 788,50 105,93EEEL
ESFI 1/1 - 31/12/2015 23,50 52,00 19,35FR 2014 67,5 32 16,667 idemHR 6/3/2014-
17/4/2015520,00 68,06 20,00
HU 1/12/2012-30/6/2015
52 21,26
IE 01/01/15 – 13/10/15
273.177 18.70 14/10/15 – 31/12/15
291.683 18.70
IT 01/10/2013 58,50 18,03 idemLTLULV 1/1-31/12/2015 55,49 n/a 17,36MT 1/1 – 13/10/2015 108,07 n/a 15,25 14/10/2015-
31/12/2015115,64 n/a 15,25
NL 1/1 – 31/03/2015 75,77 5,03 17,36PL 1/1 – 31/12/2015 141,29 33,28 31,41 18,70PT 1/1 – 31/12/2014 75,00 20,00 18,70RO 1/1 – 31/12/2015 383,78 81,00 - 19,35 - - - -SE 1/1 – 31/12/2015 1841,00 196,36 n/a 20,00SI 1/1 – 31/12/2015 40 35 18,03
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SKUK
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Other smoking tobaccosSituation as at 1 January 2016
Specific Excise Ad ValoremExcise
VAT % Ad ValoremExcise
+ VAT
Minimum duty
Article 14(1) of Dir.2011/64/EU
NatCurr EUR (as % of TIRSP) (as % of TIRSP) (as % ofTIRSP)
EUR/kg
MS 1 2 3 4 5 6
AT n/a 34,00 16,67 50,67
BE 23,7000 31,50 17,36 48,86 59,0747BG 152,00 77,72 n/a 16,67 n/aCY 150,00 19,00CZ 2142,00 78,83 n.a. 17,36 n.a.DE 15,66 13,13 15,97 29,10 22,00DK 738,50 99,21 n/a 20,00 20,00EE 61,00 n/a 16,67 n/aEL 156,70 18,70ES 28,40 16,96 45,36 22,00FI 28,75 48,00 19,35 67,35
FR 17 45,00 16.667 61.67 70,00HR * 500,00 * 65,45 20,00HU 14 000 44,76 21,26 21,26IE 218.783 18.70IT n/a 24,78 18,03 42,81IT (pipetobacco)
56 18,03 74,03
LT 54,16 n/a 17,36LU 10,00 34,30 17,00 48,82 40,00*
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LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES
STATE ADMINISTRATION CONTACT TELEPHONE No FAX No E-MAIL
BE
Algemene Administratie der douane enAccijnzen,
Dienst Operationele Expertise enOndersteuning, Expertise Wet- en
Regelgeving, Dienst Accijnswetgeving
Dienst Operationele Expertise en Ondersteuning, Expertise
Wet- en Regelgeving, Dienst Accijnswetgeving
BGMinistry of Finance
Tax Policy DirectorateMrs Lyudmila Petkova (Alcohol, Tobacco, Energy) +359 2 9859 2850 +359 2 9859 2852 [email protected]
CZMinistry of Finance
Excise Duty Unit
Ms Marie Hrdinová (Alcohol, Tobacco, Energy)
Mr Vítězslav Píša ( Energy)
+ 420 2 5704 2575
+ 420 2 5704 2639
+ 420 2 5704 3048
+ 420 2 5704 3048
DK Ministry of Taxation Department of Environmental taxes +45 33923392 +45 33149105 [email protected]
DE
Bundesministerium der Finanzen
Referat III B 3 / III B 4
Ms Kerstin Thaler (Energy)
Mr. Rainer Holz (Tobacco, alcohol)
+49 3018 682 1749
+49 3018 682 3943
+49 3018 682 3497
+49 3018 682 3497
EE Tax and Customs Board Tax and Customs Board + 372 88 0814 +372 676 2709 [email protected]
EL
Ministry of Finance
Directorate General of Customs and Excise
Excise Duties & VAT Direction
Mrs Katerina MYRISIDOU (Alcohol)
Mr Kiriakos KORAKIS (Energy)
Mrs Katerina PANAGI (Tobacco)
+30.210.6987416
+30.210.6987421
+30.210.69 87 428
+30.210.69 87 424
+30.210.69 87 [email protected]
ES
Ministerio de Hacienda y AdministracionesPúblicas.
Dirección General de Tributos.Subdirección General de ImpuestosEspeciales y Tributos sobre el ComercioExterior
Ministerio de Hacienda y Administraciones Públicas.
Dirección General de Tributos.
Subdirección General de Impuestos Especiales y Tributos
sobre el Comercio Exterior
+34 91 595.82.45 +34.91 595.85.58 [email protected]
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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STATE ADMINISTRATION CONTACT TELEPHONE No FAX No E-MAIL
FR Direction générale des douanes et droitsindirects
Ms Aurélie Arnaud
Ms Aurélie LE CAM (Alcohol)
Ms Marie LUCHI (Energy)
Bureau F3 « contributions indirectes (Alcohol andTobacco)
Bureau F2 « Fiscalités de l'énergie, de l'environnement etlois de finances » (Energy)
+33 1 57 53 41 47
+33 1 57 53 45 70
+33 1 57 53 42 88
+33 1 57 53 40 70
HRCentral Office, Customs Directorate, ExciseDuty Sector
Mr. Goran Šekoranja
Mr. Hrvoje Malić
Mr. Mario Demirović
+385 1 621 1212
IE
Office of the Revenue Commissioners
Indirect Taxes Division
Excise Branch
Mr. Kristian REIMEN (Alcohol)
Mr. Alan CUMMINS (Tobacco)
Mr. Bill McENROE (Energy)
+353 1 858 99 13
+353 1 858 99 11
+353 1 858 99 17
+353 1 6793814
+353 1 6793814
+353 1 6793814
IT Agenzia delle Dogane e dei Monopoli
www.agenziadoganemonopoli.gov.it (Alcohol, Energy)
“Telematic office for public relations”
Mrs. Concetta DI PIETRO (Tobacco) +39 06 5857.2828
only tobacco:
CYMinistry of Finance
Dept. of Customs & Excise
Mr. Adonis CHRISTOFI (Energy)
Mrs.Tzoulia Christodoulou
+357 22601875
+35722601873
+357 22302031
+357 22302031
LVMinistry of Finance
Indirect Tax Department
Ms. Gunta Pužule (Alcohol, Tobacco, Energy)
Mr. Juris LUKSS (Alcohol, Tobacco, Energy)
+37 1 6709 55 21
+37 1 6708 38 46
+37 1 6709 54 21
+37 1 6709 54 21
LT Ministry of Finance of Lithuania Mr. Žygintas GREKAS + 370 5 2199307 +370 5 2390102 [email protected]
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]://www.agenziadoganemonopoli.gov.it/http://www.agenziadoganemonopoli.gov.it/mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]://www.agenziadoganemonopoli.gov.it/mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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LU Direction des douanes et accises Mrs Marie-Paule Niederweis (Alcohol,Tobacco, Energy) +352 290 191 228 +352 48 49 47 [email protected]
HU Ministry for National Economy
Ms. Zsuzsanna DEMETER (Alcohol, Energy, Tobacco)
Mr. Viktor BOGDÁNY (Alcohol)
Mr. Péter GYÜRE (Energy)
+36 1 795 1895
+36 1 795 1056
+36 1 795 7967
+36 1 795 0297 [email protected]
MT
Ministry of Finance, the Economy &Investment
Customs Department
Mr.Joseph Chetcuti (Alcohol, Tobacco, Energy Products)
Mr Ludwig Attard (CELO-Alcohol, Tobacco, EnergyProducts)
+356 25 685 153
+356 25685 200
+356 25 685 118 [email protected]
NLMinisterie van FinanciënDirectie Internationale Zaken enVerbruiksbelastingen
Mr. Martijn van Winkelhof (Alcohol & Tobacco)
Mr. Hans van Herwijnen (Alcohol, Tobacco, Energy)
+31 70 342 8012+31 70 342 8245
+31 70 342 [email protected]
AT Bundesministerium für Finanzen Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy) +43 1 514 33 506 [email protected]
PL Ministry of Finance
Excise Duty DepartmentMs Ewa ŻABIK (Alcohol, Tobacco, Energy) +48 22 694 52-95 +48 22 694 45 16 [email protected]
PT Autoridade Tributária e Aduaneira /AT Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy) +351 218 813 714 +351 218 813 982 [email protected]
ROMinistry of Public Finance
Excise Duty Legislation Directorate
Mrs. Luminita NISTOR (Alcohol, Tobacco, Energy)
Mr. Florin PREDA (Alcohol, Tobacco, Energy)
+40.21.226.21.98
+40.21.226.14.37+40.21.317.15.45
[email protected] [email protected]
SI Ministry of FinanceMr. Marko POTOČNIK (Alcohol, Tobacco, Energy)
Mr. Uroš GREGORIČ (Alcohol, Tobacco, Energy)
+386 1 369 67 33
+386 1 369 67 42+386 1 369 67 19
SK Ministry of Finance Ms. Zuzana Füleová
(Alcohol, Tobacco, Energy) +421 2 59583490 +421 2 59583458 [email protected]
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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FI Ministry of FinanceMr. Veli AUVINEN (Alcohol, Tobacco, Energy)Ms Jenni OKSANEN (Alcohol, Tobacco, Energy)
+358 2955 30384+358 2955 30577
+358 9 160 34 748 [email protected]
SE Ministry of FinanceMr Johan Westlund (Alcohol, Tobacco)
Mr. Mats-Olof Hansson (Energy)
+46 8 405 11 13
+46 8 405 29 77
+46 8 20 28 51
+46 8 20 28 51
UK H.M. Revenue & Customs
Excise: Enquiries or
www.gov.uk ‘contact us’ +44 300 200 200 3700www.gov.uk ‘contact us’
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]