Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products/Explanation on Article 12: Working sheets on the taxation of cigarettes (59952/EU XXVIII.GP)

EU-V: Arbeitsdokument

Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products/Explanation on Article 12: Working sheets on the taxation of cigarettes

Gruppe: Gruppe "Steuerfragen" – Indirekte Besteuerung

betrifft Sitzung am 25.02.2026

Erstellt am 19.02.2026

Eingelangt am 20.02.2026, CIxP Übermittlung

RAT: WK 2834/26

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
03.02.2026	RAT: CM 1371/26	EUTO EU-Vorlage Tagesordnung	Working Party on Tax Questions (Indirect Taxation – Excise duties/Energy taxation) Date: 25 February 2026 Time: 10:00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (57054/EU XXVIII.GP)
17.02.2026	RAT: 6111/26	EUST EU-Vorlage: Offizielles Ratsdokument	Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products - Presidency compromise text (59642/EU XXVIII.GP)
17.02.2026	RAT: 6110/26	EUST EU-Vorlage: Offizielles Ratsdokument	Draft Council Directive on the structure and rates of excise duty applied to raw tobacco, manufactured tobacco and tobacco related products (recast) - Presidency compromise text (59627/EU XXVIII.GP)
19.02.2026	RAT: WK 2835/26	EUWK Arbeitsdokument	Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products/Explanation on Article 12: Working sheets on taxation of fine cut tobacco (59950/EU XXVIII.GP)
19.02.2026	RAT: WK 2597/26	EUWK Arbeitsdokument	Draft Council Directive amending the general arrangements Directive/Presidency note for the amendment of Article 32 (59948/EU XXVIII.GP)
19.02.2026	RAT: WK 2367/26	EUWK Arbeitsdokument	Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products/Presidency paper on rates (59945/EU XXVIII.GP)
19.02.2026	RAT: WK 2708/26	EUWK Arbeitsdokument	Proposal for a Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products/Explanation on Article 12: Modification of Commission’s simulation of cigarette rates (59947/EU XXVIII.GP)
19.02.2026	RAT: WK 2000/26	EUTO EU-Vorlage Tagesordnung	Annotated agenda of the Working Party on Tax Questions (Indirect taxation – Excise duties/Energy taxation) on 25 February 2026 (59953/EU XXVIII.GP)

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2025/0580 CNS

Code	Sachgebiet
FISC	Steuerfragen
ECOFIN	Wirtschafts- und Finanzfragen
MI	Binnenmarkt
SAN	Gesundheit
UD	Zollunion

Thema
Außenhandel und Zoll
Binnenmarkt und Wettbewerb
Gesundheitswesen
Steuerwesen
Wirtschaft, Währung & Finanzen

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
19.02.2026	RAT: WK 2000/26	EUTO EU-Vorlage Tagesordnung	Annotated agenda of the Working Party on Tax Questions (Indirect taxation – Excise duties/Energy taxation) on 25 February 2026 (59953/EU XXVIII.GP)