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Text · Comparison of two versions

Changes from report parliamentary committee draft to plenary report

ECON-PR-784421 → A-10-2026-0160

From
ECON-PR-784421 report parliamentary committee draft of 5 Mar 2026
To
A-10-2026-0160 Plenary report of 8 Jun 2026
Changes
3 changes to the text
Paragraphs
+1 added · −1 removed · 2 changed
More facts (3)
Title (from)
on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
Title (to)
on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds two new recitals requiring new tobacco categories to be included in guide levels and aligned with existing ones.12 The other change is wording: a rapporteur's note is replaced by a formal footnote placeholder.3

The notes class 2 changes as substance, 0 as formal, 1 as wording only.

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Changes that matter, 3

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

ChangedRecital 2 a (new): (2a) The new excise duty categories laid down in Council Directive (EU) …/…1a+ should be added to the guide levels regarding acquisitions by private individuals for their own use. / 1a Council Directive (EU) …/…, of … on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) (OJ L …, …, ELI: …). / + OJ: Please insert in the text the number of the Directive contained in document 2025/0580(CNS) and in the corresponding footnoteinsert the number, date ofdate, adoptiontitle and publicationOJ reference of that Directive, includingDirective itsin ELIthe number.footnote.

AI: Note on change 1 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds a new recital stating that new excise duty categories from the recast directive should be added to guide levels for private acquisitions, with a footnote placeholder.

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Change 2

AddedRecital 2 b (new): (2b) Changes to the guide levels should be based on the principle that products in the new categories under Directive (EU) …/… [OJ: please insert the number of the Directive contained in document 2025/0580(CNS)] serve as alternatives for products already subject to the guide levels under Council Directive (EU) 2020/262. Guide levels for those new categories should therefore be comparable to those of products already subject to the guide levels under Council Directive (EU) 2020/262.

AI: Note on change 2 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds a new recital stating that guide levels for new categories should be comparable to those for existing products under Directive (EU) 2020/262, based on substitutability.

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Change 3

RemovedThe rapporteur considers it necessary to add the novel tobacco products to the guide limits. It is important to maintain consistency between the two Directives and ensure that the same categories are present. https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581

AI: Note on change 3 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces a rapporteur's explanatory note with a formal footnote placeholder, removing the link and rationale.

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Sources & citation

Where the facts on this page come from, and how to cite it.

Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2026). “Changes between ECON-PR-784421 and A-10-2026-0160”. Text, 8 June 2026. from ECON-PR-784421, to A-10-2026-0160, reference 2025/0581(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784421/compare/A-10-2026-0160 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-06-08,
  author = {{European Parliament}},
  title = {{Changes between ECON-PR-784421 and A-10-2026-0160}},
  year = {2026},
  date = {2026-06-08},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784421/compare/A-10-2026-0160}},
  url = {https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784421/compare/A-10-2026-0160},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from ECON-PR-784421, to A-10-2026-0160, reference 2025/0581(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}