Tag Archives: Tobacco

Mediterranean package

Mediterranean package

Outline of the Community (European Union) legislation about Mediterranean package

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Agriculture > General framework

Mediterranean package

Document or Iniciative

Council Regulation (EC) No 864/2004 of 29 April 2004 amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the Common Agricultural Policy and establishing certain support schemes for farmers, and adapting it by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union.

Summary

This Regulation, known as the “Mediterranean package”, supplements the major reform of the Common Agricultural Policy (CAP) of June 2003 with provisions relating to the integration of support for tobacco, hops, olive groves and cotton into the single payment scheme.

The Regulation establishes specific direct aid applicable to these sectors. This aid is granted on condition that farmers meet the cross-compliance requirements laid down by the 2003 reform.

Hops

Direct aid for hops has been decoupled from production since 1 January 2005 (except in countries which applied a transitional period until 31 December 2005). However, in order to deal with specific market situations or regional implications, Member States may retain a certain percentage of coupled aid (corresponding to a maximum of 25 % of their national ceiling *).

The reference amount for the calculation of the aid is EUR 480 per hectare for which aid was granted during the reference period 2000 to 2002.

The Regulation on the common organisation of the market in hops contains rules on marketing, producer groups and trade with third countries.

Cotton

Direct aid for cotton has been decoupled from production since 1 January 2006. However, in order to safeguard production in areas where cotton production would be liable to cease if decoupling were applied in full, Member States may retain a certain percentage of coupled aid (corresponding to a maximum of 35 % of the total amount of aid previously granted for cotton).

This aid is calculated according to the following table:

Maximum area (total)
440 000 hectares
Greece Spain Portugal
National base area

370 000 hectares

70 000 hectares

360 hectares

Aid in euros per eligible hectare

300 000 hectares at EUR 594 per hectare
70 000 hectares at EUR 342.85 per hectare

EUR 1 039 per hectare

EUR 556 per hectare

The “approved inter-branch organisations” in the cotton sector are encouraged to participate in the management of area aid for their members (fixing a scale).

Following the cancellation by the Court of Justice of the European Communities of the 2004 reform in September 2006, the current regulations governing the cotton sector will be replaced in the near future. In response to a very wide-ranging public consultation, stakeholders and the general public submitted contributions with a view to drawing up a new proposal for reform.

Olive oil

Support for the olive oil sector has been decoupled from production since 1 January 2006. However, for the upkeep of olive groves of environmental or social value, area aid (corresponding to a maximum of 40 % of the aid previously granted) is granted for olive groves recorded in the geographical information system *.

Only Spain decided to apply coupled aid for olive groves, amounting to EUR 103.14 million per annum.

Member States may assign no more than 10 % of their national envelope for olive oil to measures to improve quality.

The Regulation on the common organisation of the market in olive oil and table olives regulates the internal market and trade in these products with third countries.

Tobacco

Direct aid for tobacco will be fully decoupled from production from 2010. However, in order to protect local economies and to allow the market price to adjust to the new conditions, Member States may maintain a certain percentage of coupled aid (corresponding to a maximum of 60 % of the aid previously granted) for the four years up to 2010.

During this period, and depending on the choice made by the Member States concerned, the maximum amounts of this aid are as follows:

2006-2009
(EUR million)
Germany

21.287

Spain 70.599
France 48.217
Italy (apart from Puglia) 189.366
Portugal 8.468

A proportion of this production aid (set at 5 % in 2007) is transferred to the Community Tobacco Fund, which finances research and information programmes on the harmful effects of tobacco consumption.

From 2011, half the aid granted annually for tobacco between 2000 and 2002 (estimated at EUR 484 million) will be transferred for restructuring the tobacco-producing regions under rural development programmes financed under the European Agricultural Guidance and Guarantee Fund, EAGGF.

The Regulation on the common organisation of the market in tobacco regulates production orientation and trade with third countries.

Background

The “Mediterranean products” reform is based on the Commission communication to the Council and the European Parliament entitled “Accomplishing a sustainable agricultural model for Europe through the reformed CAP – the tobacco, olive oil, cotton and sugar sectors “. For hops, the reform is based on the report from the Commission to the Council on evolution of the hop sector .

Key terms used in the act
  • National ceiling: maximum amount which each State may allocate to direct aid payments.
  • Geographical information system: a computerised tool organising geographical data and providing a realistic representation of the spatial environment.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EC) No 864/2004 1.5.2004 OJ L 161 of 30.4.2004

Resources

See Also

General arrangements for the holding and movement of products subject to excise duty

General arrangements for the holding and movement of products subject to excise duty

Outline of the Community (European Union) legislation about General arrangements for the holding and movement of products subject to excise duty

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Taxation

General arrangements for the holding and movement of products subject to excise duty

Document or Iniciative

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC [See amending act(s)].

Summary

This directive establishes the general arrangements for excise duties which affect the consumption of:

  • energy products and electricity covered by Directive 2003/96/EC;
  • alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC;
  • manufactured tobacco covered by Directive 95/59/EC, Directive 92/79/EC and Directive 92/80/EC.

These products are subject to excise duties at the time of:

  • their production, including, where applicable, their extraction, within the European Union (EU);
  • their importation into the EU.

On condition that they do not give rise to formalities on the crossing of frontiers within the EU, EU countries may also levy taxes on:

  • products other than excise goods;
  • the supply of services, including those relating to excise goods, which cannot be characterised as turnover taxes.

This directive applies to the territory of the EU with the exception of certain territories such as:

  • the Canary Islands;
  • the French overseas departments;
  • the Åland Islands;
  • the Channel Islands.

Chargeability, reimbursement, exemption

Excise duties are chargeable at the time of release for consumption in the EU country concerned. The person liable to pay the excise duty is generally the authorised warehousekeeper or the registered consignee.

EU countries may remit or refund excise duty on excise goods which have been released for consumption. EU countries are free to fix the relevant conditions, so long as the result does not create a new class of exemption (see next paragraph).

Excise goods are exempted from payment of excise duty where they are intended to be used:

  • in the context of diplomatic or consular relations;
  • by international organisations;
  • by the armed forces of a State;
  • by the British armed forces stationed in Cyprus;
  • under an agreement concluded with non-EU countries or international organisations.

EU countries may also exempt from payment of excise duty excise goods supplied by tax-free shops * which are carried away in the personal luggage of travellers to a non-EU country by flight or sea-crossing.

Production, processing and holding

The rules concerning the production, processing and holding of excise goods are determined by each EU country. These operations, where the excise duty has not yet been paid, must take place in a tax warehouse *.

Movement of excise goods under suspension of excise duty

Excise goods may be moved under a duty suspension arrangement within the EU, from a tax warehouse or from a place of importation to another tax warehouse, an authorised consignee *, a place of exportation from the EU or a beneficiary of the exemption referred to above (diplomatic or consular relations, international organisations, armed forces, etc.). A movement of excise goods must in principle take place under cover of an electronic administrative document.

The competent authorities of the EU country of dispatch may request from the authorised warehousekeeper or registered consignor * a guarantee which covers the risks inherent in the movement under suspension of excise duty. In principle the guarantee can be provided by another party

Movements and taxation of excise goods after release for consumption

Excise duties may be charged only in the EU country in which the goods are acquired by a private individual for his own personal use and transported from one EU country to another by him. To determine whether the excise goods are intended for a private individual, EU countries take account of:

  • the commercial status of the holder of the goods;
  • the place where the goods are located;
  • any document relating to the goods;
  • the nature of the goods;
  • the quantity of the goods.

Where excise goods intended for consumption in an EU country are held for commercial purposes in another EU country, the goods are subject to the excise duties of the latter country. Excise duties paid in the first EU country may be reimbursed.

In the case of distance selling from one EU country to another, the vendor or his agent must pay excise duty in the EU country of destination.

EU countries may require that excise goods carry tax markings or national identification marks.

Directive 2008/118/EC repeals Directive 92/12/EC from 1 April 2010.

Key terms of the Act
  • Tax-free shop: any establishment situated within an airport or port which is authorised to sell tax-free to travellers leaving the EU.
  • Tax warehouse: a place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of his business, subject to certain conditions laid down by the competent authorities of the EU country where the tax warehouse is located.
  • Registered consignee: a natural or legal person authorised by the competent authorities of the EU country of destination, in the course of his business and under the conditions fixed by those authorities, to receive excise goods moving under a duty suspension arrangement from another EU country.
  • Registered consignor: a natural or legal person authorised by the competent authorities of the EU country of importation, in the course of his business and under the conditions fixed by those authorities, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Directive 2008/118/EC

 15.1.2009

1.4.2010 

OJ L 9 of 14.1.2009 

Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal
Directive 2010/12/EU

27.2.2010

1.1.2011

OJ L 50 of 27.2.2010

Excise duty on manufactured tobacco

Excise duty on manufactured tobacco

Outline of the Community (European Union) legislation about Excise duty on manufactured tobacco

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Taxation

Excise duty on manufactured tobacco

Document or Iniciative

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco.

Summary

This directive establishes general principles for the harmonisation of the structure and rates of the excise duty which European Union (EU) countries apply to manufactured tobacco.

For the purposes of this directive, the term ‘manufactured tobacco’ includes the following:

  • cigarettes;
  • cigars and cigarillos;
  • smoking tobacco, including fine-cut tobacco for the rolling of cigarettes and other smoking tobacco.

Provisions applicable to cigarettes

Both cigarettes manufactured within the EU and those imported from non-EU countries are subject to an ad valorem excise duty calculated on the maximum retail selling price, including customs duties, and also to a specific excise duty calculated per unit of the product. EU countries may, however exclude customs duties from the calculation of ad valorem excise duty on cigarettes.

The rate of the ad valorem excise duty and the amount of the specific excise duty must be identical for all cigarettes.

The percentage of the specific component of excise duty in the amount of the total tax burden on cigarettes is established in accordance with the weighted average retail selling price. The weighted average retail selling price is calculated in accordance with the total value of all cigarettes released for consumption, based on the retail selling price including all taxes, divided by the total quantity of cigarettes released for consumption. The weighted average retail selling price must be determined by 1 March of each year based on the data for the previous year’s releases for consumption.

The specific component of the excise duty must not be less than 5 % and not more than 76.5 % of the amount of the total tax burden resulting from the sum of the specific excise duty and the ad valorem excise duty and the value added tax (VAT) imposed on the weighted average retail selling price. From 1 January 2014, the specific component must be between 7.5 % and 76.5 %. Where there is a change in the weighted average retail selling price of cigarettes in an EU country that takes the specific component of the excise duty below 5 % or 7.5 %, whichever is applicable, or above 76.5 % of the total tax burden, the EU country concerned may refrain from adjusting the amount of the specific excise duty until 1 January of the second year following that in which the change occurs.

EU countries may impose a minimum excise duty on cigarettes.

EU countries must apply minimum consumption taxes to cigarettes. This tax includes a specific excise duty per unit of the product, an ad valorem excise duty based on the maximum retail selling price, and a VAT proportional to the retail selling price.

The overall excise duty on cigarettes is the specific duty and ad valorem duty excluding VAT, and shall constitute at least 57 % of the weighted average retail selling price of cigarettes released for consumption. This excise duty must not be less than EUR 64 per 1 000 cigarettes irrespective of the weighted average retail selling price. EU countries which impose an excise duty of at least EUR 101 per 1000 cigarettes are not required to comply with the 57 % condition.

When an EU country increases the rate of VAT on cigarettes, it may reduce the overall excise duty to an amount equal to the increase in the rate of VAT when expressed as a percentage of the weighted average retail selling price.

Provisions applicable to manufactured tobacco other than cigarettes

EU countries shall apply an excise duty to manufactured tobacco other than cigarettes, which may be:

  • an ad valorem duty calculated on the basis of the maximum retail selling price of each product;
  • a specific duty expressed as an amount per kilogram or per 1000 pieces;
  • a mixture of an ad valorem element and a specific element.

The overall excise duty must be at least equivalent to the rates or minimum amounts established for:

  • cigars or cigarillos: 5 % of the retail selling price inclusive of all taxes or EUR 12 per 1000 items or per kilogram;
  • fine-cut smoking tobacco intended for the rolling of cigarettes: 40 % of the weighted average retail selling price or EUR 40 per kilogram;
  • other smoking tobaccos: 20 % of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.

Maximum retail selling price

Manufacturers, their representatives or authorised agents in the EU, and importers of tobacco from non-EU countries have the right to determine the maximum retail selling price for each of their products for each EU country in which the products concerned are to be released for consumption. This does not however affect the implementation of national legislation regarding price control or the observance of imposed prices, provided that they are compatible with EU legislation.

This directive repealed directives 92/79/EEC, 92/80/EEC and 95/59/EC.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Directive 2011/64/EU

1.1.2011

OJ L 176, 5.7.2011

Advertising and sponsorship of tobacco products

Advertising and sponsorship of tobacco products

Outline of the Community (European Union) legislation about Advertising and sponsorship of tobacco products

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Public health > Health determinants: lifestyle

Advertising and sponsorship of tobacco products (print media, radio, information society)

Document or Iniciative

Directive 2003/33/EC of the European Parliament and of the Council of 26 May 2003 on the approximation of the laws, regulations and administrative provisions of the Member States relating to the advertising and sponsorship of tobacco products.

Summary

Scope

The Directive aims to harmonise the Member States’ laws on the advertising and promotion of tobacco products. It does not cover indirect advertising, monitoring of tobacco companies’ advertising expenditure, or vending machines. These issues are addressed in a Council recommendation. Nor does it address the question of television advertising; this is covered by the Television without Frontiers Directive, which prohibits all forms of television advertising for cigarettes and other tobacco products.

Prohibition and limitation of tobacco product advertising

In general terms, the advertising of tobacco products is prohibited in:

  • the print media (newspapers and other publications);
  • information society services;
  • radio broadcasting.

It remains limited to publications intended exclusively for professionals in the tobacco trade and publications which are published and printed in third countries and are not principally intended for the Community market.

Sponsorship

Sponsorship of radio programmes, events or cross-border activities with the aim or effect of promoting tobacco products is prohibited. The free distribution of tobacco products as sponsorship of such events is also prohibited.
However, the sponsorship of events or activities with no cross-border effect is not covered by this Directive.

Penalties

The Member States must lay down the effective and proportional rules on penalties applicable to non-compliance with the national provisions adopted pursuant to this Directive.

Implementation

The Commission has created an informal liaison group comprising civil servants from Member States on publicity promoting tobacco. It facilitates the exchange of good practice and information on implementing the Directive.

At national level, the implementation of the Directive depends on public authorities, but also the direct right of recourse of non-governmental organisations.

Context

Following the Directive adopted in June 2001 on the manufacture, presentation and sale of tobacco products, the present Directive forms another part of the comprehensive tobacco control policy being actively pursued by the European Community.

The approximation of national laws relating to the promotion of tobacco ensures a high level of health protection. Tobacco is responsible for more than 650 000 deaths in the European Community every year.

In addition, this approximation eliminates the risks of distorting competition in the internal market which could be caused by national differences in the advertising and sponsorship of tobacco products.

This Directive replaces Directive 98/43/EC of 6 July 1998, which was annulled by the Court of Justice in Case C-376/98 on 5 October 2000 on the grounds that some of its provisions were not consistent with the legal basis for its adoption. Following a request by Germany, the Court ruled, contrary to what the legislator had maintained, that the Directive was not intended to facilitate the establishment of the internal market. In the Court’s view, the main aim was to protect public health, which, with few exceptions, remains the responsibility of the Member States. The Court of Justice confirmed in their Case C-380/03 on 12 December 2006 that Directive 2003/33/EC is the applicable legal base.

The European Community contributes to establishing international guidelines against advertising coming from third countries. A Framework Convention on Tobacco Control was adopted in May 2003 by the World Health Organisation (WHO). This first international treaty negotiated under the aegis of the WHO establishes binding international rules complementary to the provisions of this Directive.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Directive 2003/33/EC

20.6.2003

31.7.2005

OJ L 152 of 20.6.2003

Related Acts

Directive 2001/37/EC of the European Parliament and of the Council of 5 June 2001 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco products.
This Directive concerns the manufacture, presentation and sale of tobacco products in the Member States of the EU, in particular the use of warnings on packets, the prohibition of descriptions such as ‘mild’ or ‘light’, the maximum tar, nicotine and carbon monoxide yields, and the prohibition of tobacco for oral use.

Council Recommendation 2003/54/EC of 2 December 2002 on the prevention of smoking and on initiatives to improve tobacco control [Official Journal L 22 of 21.01.2003].
The aim of this recommendation is to encourage Member States to improve tobacco control, with particular emphasis on the prevention of smoking among children and adolescents.

Community Tobacco Fund: information programmes

Community Tobacco Fund: information programmes

Outline of the Community (European Union) legislation about Community Tobacco Fund: information programmes

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Public health > Health determinants: lifestyle

Community Tobacco Fund: information programmes

Document or Iniciative

Commission Regulation (EC) No 2182/2002 of 6 December 2002 laying down detailed rules for the application of Council Regulation (EEC) No 2075/92 with regard to the Community Tobacco Fund [See amending acts].

Summary

The Community Tobacco Fund was established in 1992 by the Regulation on the common organisation of the market in raw tobacco. It finances measures with a view to:

  • improving knowledge of the harmful effects of tobacco and appropriate preventive and curative measures;
  • directing Community production towards other crops or other job-creating economic activities.

Information programmes

The Fund finances information programmes designed to improve the public’s understanding of the harmful effects of tobacco consumption, including projects to raise public awareness of the harmful effects of tobacco consumption, to prevent and stop people from smoking, and to disseminate the results achieved by such projects. Natural and legal persons submitting projects accept the conditions laid down in this Regulation, including the commitment to contribute at least 25 % of the total financing needed for the project out of their own resources.

As regards information programmes, the Commission manages the Fund, assisted by a scientific and technical committee.

The independent experts responsible for evaluating the submitted projects check that they comply with certain conditions. For example, projects must make provision for a partnership linking natural or legal persons established in several Member States, adapting cultural and linguistic variables accordingly.

Once a project is selected for financing, a contract governs the relationship between the Commission and the natural or legal person who submitted it. The Regulation includes a detailed description of what must be included in the contract.

Conversion measures

The Fund has financed:

  • individual measures to encourage diversification in the activities of tobacco-growing holdings, through producer training and the creation of marketing structures for quality products other than tobacco;
  • general interest measures including studies on the opportunities to switch production to other crops or activities, guidance for producers who give up tobacco production, and innovative experiments for demonstration purposes.

The last conversion measures funded were submitted in 2006.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EC) No 2182/2002

10.12.2002

OJ L 331 of 7.12.2002

Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EC) No 480/2004

19.3.2004

OJ L 78 of 16.3.2004

Regulation (EC) No 1881/2005

25.11.2005

OJ L 301 of 18.11.2005

The successive amendments and corrigenda to Regulation No 2182/2002 have been incorporated into the basic text. This consolidated versionis for reference purposes only.

Related Acts

Directive 2001/37/EC of the European Parliament and of the Council of 5 June 2001 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco products [Official Journal L 194 of 18.7.2001].
With a view to ensuring a high level of health protection, this Directive contains provisions on the tar yield of cigarettes, tobacco for oral use, and the labelling of tobacco products.

Commission Decision 2003/641/EC of 5 September 2003 on the use of colour photographs or other illustrations as health warnings on tobacco packages [Official Journal L 226 of 10.9.2003].
The objective of this Decision is to lay down rules for the use, on cigarette packets, of colour photographs or other illustrations showing the effects of smoking on health. It constitutes a follow-up to Directive 2001/37/EC on tobacco products, which already requires the size of health warnings on packaging to be increased. However, the use of shock images in addition to messages is not compulsory.

Health determinants: lifestyle

Health determinants: lifestyle

Outline of the Community (European Union) legislation about Health determinants: lifestyle

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Public health > Health determinants: lifestyle

Health determinants: lifestyle

Tobacco

  • Exposure to environmental tobacco smoke (Proposal)
  • Green Paper on promoting smoke-free areas in the European Union
  • Advertising and sponsorship of tobacco products (print media, radio, information society)
  • Manufacture, presentation and sale of tobacco products
  • Prevention of smoking
  • Ban on smoking in public places
  • Community Tobacco Fund: information programmes

Alcohol

  • European strategy to reduce alcohol-related harm
  • Community strategy to reduce alcohol-related harm (Council conclusions – 2001)
  • Drinking of alcohol by young people
  • Drinking and driving: Maximum authorised level of alcohol in the blood

Nutrition and physical activity

  • Healthy diet for a healthy life
  • Green Paper on promoting healthy diets and physical activity
  • A Strategy for Europe on nutrition, overweight and obesity related health issues
  • Obesity, nutrition and physical activity
  • Nutrition and health

Mental health

  • Alzheimer’s and other dementias: European initiative
  • Green Paper on Mental Health
  • Community action in the field of mental health
  • Combating stigma and discrimination in relation to mental health
  • Combating stress and depression-related problems

Exposure to environmental tobacco smoke

Exposure to environmental tobacco smoke

Outline of the Community (European Union) legislation about Exposure to environmental tobacco smoke

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Public health > Health determinants: lifestyle

Exposure to environmental tobacco smoke (Proposal)

Proposal

Proposal for a Council Recommendation of 30 June 2009 on smoke-free environments [COM(2009) 328 final – Not published in the Official Journal].

Summary

This Proposal sets out the measures to be taken with a view to implementing Article 8 of the WHO Framework Convention on Tobacco Control (pdf ). Ratified by 26 EU Member States, the Article requires signatories to provide effective protection from exposure to tobacco smoke in:

  • indoor workplaces;
  • indoor public places;
  • public transport.

Targeting priority groups

Children and adolescents should be protected as a priority. To this end, Member States should establish or reinforce strategies to reduce the exposure of this high-risk group to second-hand tobacco smoke.

Complementing smoke-free policies

Smoke-free policies should be complemented by supporting measures such as measures relating to cessation of tobacco use or treatment for tobacco dependence.

Other supporting measures may be introduced in the area of information, such as the use on tobacco packages of photographs and warnings about associated health risks. Other information may also appear, such as the contact details of services supporting the cessation of tobacco use.

Developing a targeted strategy

Existing tobacco control strategies, programmes and plans should be reviewed and monitored regularly in order to protect the population from tobacco smoke in public and private settings. These strategies, programmes or plans should be supported by implementing tools.

National focal points should be established within six months after the adoption of the Recommendation, to promote the exchange of information and best practices between Member States.

Member States are strongly encouraged to work together to establish joint definitions, criteria and applications in order to pursue a coherent strategy throughout the Community.

Background

In 2007 the European Commission initiated consultation within the framework of the Green Paper “Towards a Europe free from tobacco smoke“. That consultation revealed that the majority of Member States favoured comprehensive smoke-free policies in all enclosed workplaces and public places. This position is explained in part by the figures on the effects of ETS on health. In 2008, 6000 people died in the EU following exposure to ETS, including 2500 non-smokers. Exposure to ETS also generates high economic costs which could be avoided.

REFERENCES AND PROCEDURE

Proposal Official Journal Procedure

COM(2009) 328 final

2009/0088/CNS