Press Release: Excise duties: Commission requests Ireland to change tax stamp rules and to co-operate

The European Commission has sent a formal request to Ireland to amend its legislation on the application of excise duties to tobacco. Ireland collects excise duties on manufactured tobacco using fiscal marks on the packaging and demands payment of the duties upon making these marks available. This runs counter to the principles of Directive 92/12/EEC, which states that excise duties cannot be charged until products are released for consumption.

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