Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - Presidency compromise text (99151/EU XXVIII.GP)

RAT: 14687/26 LIMITE
20.10.2026
englisch

EU-V: U32 Offizielles Ratsdokument

Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - Presidency compromise text

Gruppe: Ausschuss der Ständigen Vertreter (AStV) - 2. Teil, Gruppe "Steuerfragen" – hochrangig

betrifft Sitzungen am 26.10.2026 und 28.10.2026

Erstellt am 20.10.2026 von: Generalsekretariat des Rates

Eingelangt am 21.10.2026, CIxP Übermittlung

RAT: 14687/26

Datum	EU-Datenbanknr.	Dokument der EU-Vorlage	Sprache	Einstufung
25.10.2026	100030/EU XXVIII.GP	RAT: 14687/26 REV 1	englisch	LIMITE	EU-Vorlage: Offizielles Ratsdokument Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - Presidency compromise text Eingelangt am 26.10.2026, CIxP Übermittlung

Datum	Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Art	Betreff
12.10.2026	RAT: CM 4459/26	EUTO EU-Vorlage Tagesordnung	Working Party on Tax Questions (High Level) Date: 26 October 2026 Time: 10:00 Venue: COUNCIL LEX BUILDING Rue de la Loi 145, 1048 BRUSSELS (97601/EU XXVIII.GP)
18.10.2026	RAT: 14635/26	EUST EU-Vorlage: Offizielles Ratsdokument	Cases before the General Court of the European Union: - T-653/26 - action for annulment - Restrictive measures Ukraine (98626/EU XXVIII.GP)
19.10.2026	RAT: 14699/26	EUST EU-Vorlage: Offizielles Ratsdokument	Cases before the General Court of the European Union : - T-658/26 - action for annulment - Restrictive measures Ukraine (98910/EU XXVIII.GP)
19.10.2026	RAT: 14674/26	EUST EU-Vorlage: Offizielles Ratsdokument	Case before the Court of Justice of the European Union: C–1049/26 P - Appeal against the judgment of the General Court of 15 July 2026 in case T–588/24 – Restrictive measures (Ukraine) (99313/EU XXVIII.GP)
19.10.2026	RAT: 14680/26	EUST EU-Vorlage: Offizielles Ratsdokument	Case before the General Court of the European Union - T-470/26 - Action for annulment (Restrictive measures Syria) (98826/EU XXVIII.GP)
19.10.2026	RAT: 13190/26	EUST EU-Vorlage: Offizielles Ratsdokument	BESCHLUSS DES RATES über eine Unterstützungsmaßnahme im Rahmen der Europäischen Friedensfazilität zur Unterstützung der Streitkräfte Mauretaniens (98957/EU XXVIII.GP)
19.10.2026	RAT: WK 16216/26	EUTO EU-Vorlage Tagesordnung	Annotated agenda for the High Level Working Party on Tax Questions on 26 October 2026 (99000/EU XXVIII.GP)
20.10.2026	RAT: WK 16264/26	EUWK Arbeitsdokument	Presidency steering note on the Tobacco taxation package (99148/EU XXVIII.GP)
20.10.2026	RAT: WK 16315/26	EUWK Arbeitsdokument	Presidency steering note on the draft Council Directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (99121/EU XXVIII.GP)
20.10.2026	RAT: 14741/26	EUST EU-Vorlage: Offizielles Ratsdokument	Public access to document request 3487/26 - Approval (99245/EU XXVIII.GP)
20.10.2026	RAT: 14769/26	EUST EU-Vorlage: Offizielles Ratsdokument	Council Decision (CFSP) 2026/455 on restrictive measures to combat terrorism – coordination with third states (99243/EU XXVIII.GP)
20.10.2026	RAT: 14486/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of a third party at the Working Party on Eastern Europe and Central Asia (COEST) on 12 November 2026 – Approval (99244/EU XXVIII.GP)
20.10.2026	RAT: 14727/26	EUST EU-Vorlage: Offizielles Ratsdokument	Joint Declaration on behalf of the European Union on the outcome of the 2026 Ukraine Mine Action Conference - Authorisation to sign a non-binding instrument (NBI Step 2) (99269/EU XXVIII.GP)
20.10.2026	RAT: 14681/26	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 (99147/EU XXVIII.GP)
20.10.2026	RAT: 14168/26	EUST EU-Vorlage: Offizielles Ratsdokument	DURCHFÜHRUNGSBESCHLUSS DES RATES zur Änderung des Durchführungsbeschlusses (EU) 2024/1641 bezüglich der Verlängerung der Ermächtigung Rumäniens, von Artikel 26 Absatz 1 Buchstabe a und Artikel 168 der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem abweichende Sondermaßnahmen anzuwenden - Annahme (99230/EU XXVIII.GP)
20.10.2026	RAT: 14677/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of third parties at the Working Party on Terrorism (International aspects, COTER) and at the Joint Meeting of the Terrorism Working Party (TWP) and the Working Party on Terrorism (International aspects, COTER) on 5 November 2026 (99153/EU XXVIII.GP)
20.10.2026	RAT: 14683/26	EUST EU-Vorlage: Offizielles Ratsdokument	Affaire devant le Tribunal de l'Union européenne : T-807/25, recours en annulation, mesures restrictives Ukraine (98942/EU XXVIII.GP)
21.10.2026	RAT: 14781/26	EUST EU-Vorlage: Offizielles Ratsdokument	European Court of Auditors' special report No 24/2026: EU funding for innovation and competitiveness - Limited focus on close-to-market measures under Horizon 2020’s “industrial leadership” priority - Designation of a Working Party - Attendance of the European Court of Auditors at the Working Party meeting (99331/EU XXVIII.GP)
21.10.2026	RAT: 14567/26	EUST EU-Vorlage: Offizielles Ratsdokument	Global Standards Framework within the Counter Ransomware Initiative - Authorisation to sign a non-binding instrument (99449/EU XXVIII.GP)
21.10.2026	RAT: 14772/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of a third party at the Working Party on the Western Balkans region on 12 November 2026 - Approval (99358/EU XXVIII.GP)
21.10.2026	RAT: 14446/26	EUST EU-Vorlage: Offizielles Ratsdokument	Position to be taken on behalf of the EU at the Special Council meeting of the International Sugar Organisation (ISO) as regards the election of the Executive Director of the ISO (6 November 2026, London) - Establishment of the EU position (99495/EU XXVIII.GP)
21.10.2026	RAT: 14131/26	EUST EU-Vorlage: Offizielles Ratsdokument	Beschluss des Rates zur Festlegung der von den Vertragsparteien zu zahlenden Beiträge zur Finanzierung des Europäischen Entwicklungsfonds unter Angabe der Obergrenze für 2028, des Jahresbeitrags für 2027, der Höhe der ersten Tranche für 2027 und einer unverbindlichen Angabe der voraussichtlich zu erwartenden Jahresbeiträge für die Jahre 2029 und 2030 – Annahme (99642/EU XXVIII.GP)
21.10.2026	RAT: 14773/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of third parties at the meeting of RELEX/Sanctions on 4 November 2026 (99332/EU XXVIII.GP)
21.10.2026	RAT: 14574/26	EUST EU-Vorlage: Offizielles Ratsdokument	Acquisition of full membership status by the European Union in the Global Cybersecurity Labelling Initiative - Approval (99451/EU XXVIII.GP)
22.10.2026	RAT: 14523/26	EUST EU-Vorlage: Offizielles Ratsdokument	RESOLUTIONS and DECISIONS adopted by the European Parliament at its plenary part-session in Strasbourg from 19 to 22 October 2026 (99582/EU XXVIII.GP)
22.10.2026	RAT: 14701/26	EUST EU-Vorlage: Offizielles Ratsdokument	COUNCIL DECISION on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Annex II (Technical regulations, standards, testing and certification) and Protocol 37 (Containing the list provided for in Article 101) to the EEA Agreement (Directive on honey) (99580/EU XXVIII.GP)
22.10.2026	RAT: 14454/26	EUST EU-Vorlage: Offizielles Ratsdokument	Council Decision on the signing of the Agreement between the European Union and the Federal Republic of Nigeria on the return and readmission of persons who do not, or no longer, fulfil the conditions for entry, presence, or residence in the territory of either Party - Adoption Draft Council Decision on the conclusion of the Agreement between the European Union and the Federal Republic of Nigeria on the return and readmission of persons who do not, or no longer, fulfil the conditions for entry, presence, or residence in the territory of either Party - Request for the consent of the European Parliament (99589/EU XXVIII.GP)
22.10.2026	RAT: 14713/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of third parties at the meeting of the Horizontal Working Party on Drugs (HDG) on 11 November 2026 - Approval (99628/EU XXVIII.GP)
22.10.2026	RAT: 14802/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of a third party at the meeting of the Mashreq/Maghreb Working Party on 5 November 2026 - Approval (99606/EU XXVIII.GP)
22.10.2026	RAT: 14521/26	EUST EU-Vorlage: Offizielles Ratsdokument	DEBATES taken by the Presidency on behalf of the Council at the European Parliament plenary part-session in Strasbourg from 19 to 22 October 2026 (99585/EU XXVIII.GP)
22.10.2026	RAT: 14696/26	EUST EU-Vorlage: Offizielles Ratsdokument	European Court of Auditors’ Special Report No 19/2026: Detecting and responding to cybersecurity incidents - EU cooperation framework progressing, but only partially effective due to implementation delays and limited information sharing (99652/EU XXVIII.GP)
22.10.2026	RAT: 14176/26	EUST EU-Vorlage: Offizielles Ratsdokument	Upgrade of EU-ASEAN relations to a Comprehensive Strategic Partnership - Authorisation to negotiate a non-binding instrument (99828/EU XXVIII.GP)
22.10.2026	RAT: 14708/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of the Foreign Affairs Minister of Yemen at the informal meeting of the members of the Political and Security Committee on 11 November 2026 - Approval (99754/EU XXVIII.GP)
22.10.2026	RAT: 14800/26	EUST EU-Vorlage: Offizielles Ratsdokument	Coordination with third countries regarding restrictive measures against cyberattacks threatening the EU or its Member States - Approval (99651/EU XXVIII.GP)
22.10.2026	RAT: 13760/26	EUST EU-Vorlage: Offizielles Ratsdokument	Addendum to Council Conclusions on climate finance (99634/EU XXVIII.GP)
22.10.2026	RAT: 13290/26	EUST EU-Vorlage: Offizielles Ratsdokument	Zugang der Öffentlichkeit zu Dokumenten – Zweitantrag Nr. 52/c/05/26 – Billigung der Antwort des Rates (99930/EU XXVIII.GP)
22.10.2026	RAT: CM 4688/26	EUTO EU-Vorlage Tagesordnung	AUSSCHUSS DER STÄNDIGEN VERTRETER (2. Teil) (99929/EU XXVIII.GP)
25.10.2026	RAT: 14755/26	EUST EU-Vorlage: Offizielles Ratsdokument	Tobacco taxation package a) Draft Council Directive on the structure and rates of excise duty applied to raw tobacco, manufactured tobacco and tobacco related products (recast) b) Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - General approach (100031/EU XXVIII.GP)
25.10.2026	RAT: 14854/26	EUST EU-Vorlage: Offizielles Ratsdokument	Presidency Steering note: The European Commission’s Communication “Preparing for a wider Union” – Part on safeguard clauses (99925/EU XXVIII.GP)
25.10.2026	RAT: 14810/26	EUST EU-Vorlage: Offizielles Ratsdokument	Commission Non-Paper on draft legal texts for the safeguard clauses outlined in the “Preparing for a wider Union” Communication (99871/EU XXVIII.GP)
25.10.2026	RAT: 14747/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of the representatives of the Maritime Analysis and Operations Centre – Narcotics (MAOC-N) at the Standing Committee on Operational Cooperation on Internal Security (COSI) on 11 November 2026 - Approval (99863/EU XXVIII.GP)
25.10.2026	RAT: 14691/26	EUST EU-Vorlage: Offizielles Ratsdokument	Attendance of third parties at the informal meeting in the margins of the Political and Security Committee on 11 November 2026 - Approval (99918/EU XXVIII.GP)
25.10.2026	RAT: 14850/26	EUST EU-Vorlage: Offizielles Ratsdokument	ENLARGEMENT - Accession negotiations with Montenegro = Draft EU Common Position, Chapter 1: Free Movement of Goods (99860/EU XXVIII.GP)
25.10.2026	RAT: 14048/26	EUST EU-Vorlage: Offizielles Ratsdokument	DURCHFÜHRUNGSBESCHLUSS DES RATES zur Änderung des Durchführungsbeschlusses (EU) 2018/485 zur Ermächtigung Dänemarks, eine von Artikel 75 der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem abweichende Sondermaßnahme anzuwenden (99982/EU XXVIII.GP)
25.10.2026	RAT: 13982/26	EUST EU-Vorlage: Offizielles Ratsdokument	DURCHFÜHRUNGSBESCHLUSS DES RATES zur Änderung des Durchführungsbeschlusses (EU) 2024/1641 bezüglich der Verlängerung der Ermächtigung Rumäniens, von Artikel 26 Absatz 1 Buchstabe a und Artikel 168 der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem abweichende Sondermaßnahmen anzuwenden (99993/EU XXVIII.GP)
25.10.2026	RAT: 14914/26	EUTO EU-Vorlage Tagesordnung	PERMANENT REPRESENTATIVES COMMITTEE (Part 2) (100026/EU XXVIII.GP)

Interinstitutionelle Zahl Der Link führt zu den einzelnen Dokumenten dieses Vorhabens.	Link
2025/0581 CNS

Dok.Nr. Dokumenten der EU-Institutionen zugeordnete, fortlaufende Nummer mit Jahreszahl, um diese eindeutig zu identifizieren.	Betreff
RAT: 9508/26	Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - General approach (74645/EU XXVIII.GP)

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

Draft Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of raw tobacco, manufactured tobacco and tobacco related products - Presidency compromise text (99151/EU XXVIII.GP)

EU-V: U32 Offizielles Ratsdokument

EU-Vorlage: Offizielles Ratsdokument