Amended EU Tobacco Tax Bill Closes Potential Loopholes (1)

Amendments to a proposed EU tobacco excise bill would tighten definitions of certain products to ensure they are taxed.

Denmark revised the definitions of “raw tobacco,” “waterpipe tobacco” and “electronic cigarettes” to ensure they capture various forms of those products, according to the amended bill dated Nov. 28 and seen by Bloomberg.

The bill also revises how taxes should apply when measured per item. According to the bill, “taxing heated tobacco products per item could cause the market to shift to increasingly larger items.”

The bill, first proposed in July, would more than double the minimum ...