{"id":31938,"date":"2025-07-16T06:24:00","date_gmt":"2025-07-16T06:24:00","guid":{"rendered":"https:\/\/stagvape.com\/eu-tobacco-taxation-directive-vape-hikes"},"modified":"2026-10-22T06:22:21","modified_gmt":"2026-10-22T06:22:21","slug":"eu-tobacco-taxation-directive-vape-hikes","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/eu-tobacco-taxation-directive-vape-hikes","title":{"rendered":"EU navrhuje masivn\u00ed zv\u00fd\u0161en\u00ed tab\u00e1kov\u00fdch dan\u00ed a nov\u00e9 poplatky za vapy"},"content":{"rendered":"\n

Evropsk\u00e1 komise ofici\u00e1ln\u011b navrhla komplexn\u00ed p\u0159epracov\u00e1n\u00ed sm\u011brnice EU o zdan\u011bn\u00ed tab\u00e1kov\u00fdch v\u00fdrobk\u016f<\/a>, jej\u00edm\u017e c\u00edlem je razantn\u011b zv\u00fd\u0161it minim\u00e1ln\u00ed spot\u0159ebn\u00ed dan\u011b na tradi\u010dn\u00ed tab\u00e1k a zav\u00e9st nov\u00e9 da\u0148ov\u00e9 r\u00e1mce pro nov\u00e1torsk\u00e9 nikotinov\u00e9 produkty. Reforma zaveden\u00e1 16. \u010dervence 2025 je navr\u017eena tak, aby sladila fisk\u00e1ln\u00ed politiku s evropsk\u00fdm pl\u00e1nem Boj proti rakovin\u011b, av\u0161ak ji\u017e nyn\u00ed \u010del\u00ed siln\u00e9mu odporu ze strany z\u00e1konod\u00e1rc\u016f a ekonom\u016f znepokojen\u00fdch inflac\u00ed a neleg\u00e1ln\u00edm obchodem.<\/p>\n\n

Sou\u010dasn\u00fd da\u0148ov\u00fd r\u00e1mec, naposledy aktualizovan\u00fd v roce 2010, vytvo\u0159il rozt\u0159\u00ed\u0161t\u011bnou situaci nap\u0159\u00ed\u010d \u010dlensk\u00fdmi st\u00e1ty EU. Jeliko\u017e je pr\u016fm\u011brn\u00e1 vnitrost\u00e1tn\u00ed da\u0148ov\u00e1 sazba v r\u00e1mci EU ji\u017e v\u00edce ne\u017e dvojn\u00e1sobn\u00e1 oproti sou\u010dasn\u00e9mu minim\u00e1ln\u00edmu zdan\u011bn\u00ed stanoven\u00e9mu t\u00edmto blokem, Komise argumentuje, \u017ee st\u00e1vaj\u00edc\u00ed minima ztratila \u00fa\u010dinnost p\u0159i odrazov\u00e1n\u00ed od spot\u0159eby.<\/p>\n\n

V dob\u011b, kdy se prevalence kou\u0159en\u00ed v EU neust\u00e1le dr\u017e\u00ed na 24 % \u2014 a tab\u00e1k je ka\u017edoro\u010dn\u011b zodpov\u011bdn\u00fd za t\u00e9m\u011b\u0159 700 000 p\u0159ed\u010dasn\u00fdch \u00famrt\u00ed \u2014 Komise trv\u00e1 na tom, \u017ee je nal\u00e9hav\u011b pot\u0159eba radik\u00e1ln\u00ed fisk\u00e1ln\u00ed z\u00e1sah k dosa\u017een\u00ed c\u00edle Evropy bez tab\u00e1ku (pod 5% prevalence) do roku 2040.<\/p>\n\n

Navrhovan\u00e9 zv\u00fd\u0161en\u00ed dan\u00ed a \u00fapravy kupn\u00ed s\u00edly<\/h2>\n\n

J\u00e1dro n\u00e1vrhu Komise spo\u010d\u00edv\u00e1 v masivn\u00edm zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edch sazeb spot\u0159ebn\u00ed dan\u011b pro tradi\u010dn\u00ed zdaniteln\u00e9 v\u00fdrobky z ho\u0159lav\u00e9ho tab\u00e1ku. Aby Komise zvl\u00e1dla dopad na \u010dlensk\u00e9 st\u00e1ty s ni\u017e\u0161\u00edmi pr\u016fm\u011brn\u00fdmi p\u0159\u00edjmy, navrhuje \u010d\u00e1ste\u010dn\u00fd p\u0159\u00edstup zalo\u017een\u00fd na kupn\u00ed s\u00edle.<\/p>\n\n

V r\u00e1mci tohoto syst\u00e9mu by se minim\u00e1ln\u00ed sazba EU upravovala individu\u00e1ln\u011b pro ka\u017ed\u00fd \u010dlensk\u00fd st\u00e1t na z\u00e1klad\u011b obecn\u00fdch cenov\u00fdch hladin a parity kupn\u00ed s\u00edly. Tyto \u00fapravy by se p\u0159ezkoum\u00e1valy ka\u017ed\u00e9 t\u0159i roky spolu s aktualizacemi inflace vych\u00e1zej\u00edc\u00edmi z indexu spot\u0159ebitelsk\u00fdch cen.<\/p>\n\n

Navrhovan\u00e9 z\u00e1kladn\u00ed (baseline) n\u00e1r\u016fsty jsou v rozsahu bezprecedentn\u00ed. C\u00edlem je zv\u00fd\u0161it cenu krabi\u010dky cigaret o 1 a\u017e 2 \u20ac podle n\u00e1rodn\u00edho kontextu.<\/p>\n\n

Kategorie v\u00fdrobk\u016f<\/th>Sou\u010dasn\u00e9 minimum dan\u011b v EU<\/th>Navrhovan\u00e9 minimum dan\u011b v EU<\/th>Procentn\u00ed n\u00e1r\u016fst<\/th><\/tr><\/thead>
Cigarety<\/strong><\/td>90 \u20ac za 1 000 kus\u016f<\/td>215 \u20ac za 1 000 kus\u016f<\/td>139%<\/td><\/tr>
Z\u00e1vitkov\u00fd\/rolovan\u00fd tab\u00e1k<\/strong><\/td>60 \u20ac za kilogram<\/td>215 \u20ac za kilogram<\/td>258%<\/td><\/tr>
Cig\u00e1ry<\/strong><\/td>12 \u20ac za kilogram<\/td>143 \u20ac za kilogram<\/td>1,092%<\/td><\/tr>
Vapy (>15 mg\/ml nikotinu)<\/strong><\/td>Na \u00farovni EU neregulov\u00e1no<\/td>0,36 \u20ac za mililitr<\/td>N\/A (nov\u00e1 da\u0148)<\/td><\/tr>
Vapy (<15 mg\/ml nikotinu)<\/strong><\/td>Na \u00farovni EU neregulov\u00e1no<\/td>0,12 \u20ac za mililitr<\/td>N\/A (nov\u00e1 da\u0148)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Za\u0159azen\u00ed nov\u00fdch produkt\u016f do hlavn\u00edho proudu<\/h2>\n\n

Od posledn\u00ed aktualizace sm\u011brnice v roce 2010 se trh dramaticky zm\u011bnil. Nov\u00e9 produkty, v\u010detn\u011b zah\u0159\u00edvan\u00e9ho tab\u00e1ku, e-cigaret a nikotinov\u00fdch s\u00e1\u010dk\u016f, dnes p\u0159edstavuj\u00ed p\u0159ibli\u017en\u011b 13 % hodnoty tab\u00e1kov\u00e9ho trhu v EU, p\u0159i\u010dem\u017e samotn\u00fd zah\u0159\u00edvan\u00fd tab\u00e1k tvo\u0159\u00ed 8 %.<\/p>\n\n

Revidovan\u00e1 sm\u011brnice ofici\u00e1ln\u011b roz\u0161\u00ed\u0159\u00ed svou p\u016fsobnost i na tyto produkty a zavede harmonizovan\u00e9 minim\u00e1ln\u00ed da\u0148ov\u00e9 sazby tak, aby uzav\u0159ela regula\u010dn\u00ed mezery a zabr\u00e1nila p\u0159eshrani\u010dn\u00edmu nakupov\u00e1n\u00ed. Komise tvrd\u00ed, \u017ee zv\u00fd\u0161en\u00e9 dan\u011b u t\u011bchto alternativ sn\u00ed\u017e\u00ed jejich atraktivitu pro mlad\u00e9 lidi, tedy demografickou skupinu, u n\u00ed\u017e se zvy\u0161uje m\u00edra adopce.<\/p>\n\n

Zvl\u00e1\u0161t\u011b \u0161v\u00e9dsk\u00e9 snus z\u016fstane mimo p\u016fsobnost sm\u011brnice a t\u00edm bude respektov\u00e1na specifick\u00e1 osvobozen\u00ed uveden\u00e1 ve \u0161v\u00e9dsk\u00e9 smlouv\u011b o p\u0159istoupen\u00ed k EU.<\/p>\n\n

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\"Jednor\u00e1zov\u00fd<\/figure>\n<\/div>\n\n\n\n
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StagBar Vape 6v1 180K Puffs Jednor\u00e1zov\u00e1<\/strong><\/p>\n\n\n\n

Stagbar 6v1 se sv\u00fdm jedine\u010dn\u00fdm \u0161estif\u00e1zov\u00fdm (6-flavor) syst\u00e9mem a \u0161esti samostatn\u00fdmi mesh c\u00edvkami umo\u017e\u0148uje p\u0159ep\u00ednat mezi \u0161esti odli\u0161n\u00fdmi chut\u011bmi v jednom elegantn\u00edm za\u0159\u00edzen\u00ed a nab\u00edz\u00ed bezprecedentn\u00edch 180 000 pot\u00e1hnut\u00ed (puff\u016f).<\/p>\n\n\n\n

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\u010c\u00cdST V\u00cdCE >>><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

Tvrd\u00fd postup proti surov\u00e9mu tab\u00e1ku a neleg\u00e1ln\u00edmu obchodu<\/h2>\n\n

Neleg\u00e1ln\u00ed v\u00fdroba a obchod s tab\u00e1kem aktu\u00e1ln\u011b stoj\u00ed EU odhadovan\u00fdch 13 miliard \u20ac na ztracen\u00fdch da\u0148ov\u00fdch p\u0159\u00edjmech ka\u017ed\u00fd rok \u2014 p\u0159ibli\u017en\u011b 9,0 miliardy \u20ac z cigaret a 3,5 miliardy \u20ac z ostatn\u00edch tab\u00e1kov\u00fdch v\u00fdrobk\u016f.<\/p>\n\n

V\u00fdznamn\u00e1 \u010d\u00e1st tohoto neleg\u00e1ln\u00edho obchodu vznik\u00e1 v d\u016fsledku neregulovan\u00e9ho ob\u011bhu surov\u00fdch list\u016f tab\u00e1ku v r\u00e1mci EU, co\u017e umo\u017e\u0148uje tajnou v\u00fdrobu pad\u011blan\u00fdch cigaret. Aby se tomu \u010delilo, n\u00e1vrh za\u010dlen\u00ed surov\u00fd tab\u00e1k do st\u00e1vaj\u00edc\u00edho elektronick\u00e9ho syst\u00e9mu pro z\u00e1znam a monitorov\u00e1n\u00ed pohybu zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho spot\u0159ebn\u00edm dan\u00edm (EMCS<\/a>).<\/p>\n\n

A\u010dkoli minim\u00e1ln\u00ed da\u0148ov\u00e1 sazba na surov\u00fd tab\u00e1k z\u016fstane nulov\u00e1, toto zp\u0159esn\u011bn\u00e9 sledov\u00e1n\u00ed se p\u0159edpokl\u00e1d\u00e1, \u017ee sn\u00ed\u017e\u00ed podvody souvisej\u00edc\u00ed se surovinami zhruba o 10 %. V\u00fdjimky budou ud\u011bleny pro p\u0159\u00edm\u00e9 p\u0159esuny z p\u011bstebn\u00edch oblast\u00ed do zpracovatelsk\u00fdch za\u0159\u00edzen\u00ed, aby se chr\u00e1nili p\u011bstitel\u00e9 p\u0159ed nadm\u011brnou administrativn\u00ed z\u00e1t\u011b\u017e\u00ed.<\/p>\n\n

Neo\u010dek\u00e1van\u00e9 finan\u010dn\u00ed p\u0159\u00edjmy a \u00faspory ve ve\u0159ejn\u00e9m zdrav\u00ed<\/h2>\n\n

Evropsk\u00e1 komise p\u0159edpokl\u00e1d\u00e1, \u017ee pokud bude n\u00e1vrh p\u0159ijat, v\u00fdsledky budou velmi lukrativn\u00ed. Aktualizovan\u00e9 minim\u00e1ln\u00ed sazby dan\u011b se odhaduj\u00ed na ka\u017edoro\u010dn\u00ed generov\u00e1n\u00ed dodate\u010dn\u00fdch 15,1 miliardy \u20ac na da\u0148ov\u00fdch p\u0159\u00edjmech pro EU jako celek.<\/p>\n\n

P\u0159ibli\u017en\u011b 15 % tohoto nov\u00e9ho p\u0159\u00edjmu by bylo p\u0159\u00edmo sm\u011brov\u00e1no do rozpo\u010dtu EU jako \u201evlastn\u00ed zdroj\u201c, zat\u00edmco zbytek by pos\u00edlil rozpo\u010dty jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f. Nav\u00edc se o\u010dek\u00e1v\u00e1, \u017ee sn\u00ed\u017een\u00ed m\u00edry kou\u0159en\u00ed p\u0159inese odhadovan\u00e9 \u00faspory ve zdravotnictv\u00ed ve v\u00fd\u0161i 6 miliard \u20ac ro\u010dn\u011b nap\u0159\u00ed\u010d blokem.<\/p>\n\n

Vich\u0159ice kritiky z \u0159ad poslanc\u016f EP a ekonom\u016f<\/h2>\n\n

Navzdory optimismu Komise n\u00e1vrh \u010delil z\u00e1plav\u011b kritiky<\/a> b\u011bhem napjat\u00e9ho zased\u00e1n\u00ed parlamentn\u00edho v\u00fdboru pro zdan\u011bn\u00ed (FISC) dne 20. listopadu 2025. \u0158ada poslanc\u016f Evropsk\u00e9ho parlamentu (MEP) a ekonomick\u00fdch odborn\u00edk\u016f varovala p\u0159ed z\u00e1va\u017en\u00fdmi nezam\u00fd\u0161len\u00fdmi d\u016fsledky.<\/p>\n\n

Profesor Francesco Moscone z Univerzity v Ben\u00e1tk\u00e1ch a Brunel University upozornil, \u017ee posouzen\u00ed dopad\u016f sm\u011brnice predikuje, \u017ee \u00fapravy spot\u0159ebn\u00ed dan\u011b by mohly zv\u00fd\u0161it inflaci v EU o 0,55 %. Varoval, \u017ee nadm\u011brn\u00e1 inflace by v\u00fdrazn\u011b sn\u00ed\u017eila spot\u0159ebu v dob\u011b, kdy se ekonomika u\u017e zpomaluje, a zv\u00fd\u0161ila n\u00e1klady na financov\u00e1n\u00ed st\u00e1tn\u00edho dluhu.<\/p>\n\n

Odborn\u00edci d\u00e1le zpochybnili postoj Komise k neleg\u00e1ln\u00edmu obchodu. \u00dadaje ukazuj\u00ed statisticky v\u00fdznamnou korelaci mezi exorbitantn\u00edmi spot\u0159ebn\u00edmi dan\u011bmi a boomem v aktivit\u00e1ch \u010dern\u00e9ho trhu. Zranitelnost Evropy byla zd\u016frazn\u011bna ned\u00e1vn\u00fdmi incidenty, p\u0159i nich\u017e se stovky bal\u00f3n\u016f s po\u010dasov\u00fdmi n\u00e1lo\u017e\u00ed nesouc\u00edch pa\u0161ovan\u00fd tab\u00e1k vypou\u0161t\u011bly z B\u011bloruska do Litvy, co\u017e si vynutilo uzav\u0159en\u00ed leti\u0161\u0165 a naru\u0161ilo 140 let\u016f.<\/p>\n\n

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\"stagbar<\/figure>\n<\/div>\n\n\n\n
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StagBar Vape 4v1 80K Puffs jednor\u00e1zov\u00e9<\/strong><\/p>\n\n\n\n

Stagbar 4v1 80 000 je revolu\u010dn\u00ed jednor\u00e1zov\u00e1 elektronick\u00e1 cigareta s vysokou kapacitou, kter\u00e1 v jednom za\u0159\u00edzen\u00ed nab\u00edz\u00ed 4 p\u0159\u00edchut\u011b a 4 nez\u00e1visl\u00e9 mesh c\u00edvky a dod\u00e1v\u00e1 pr\u016fmyslov\u011b \u0161pi\u010dkov\u00fd po\u010det a\u017e 80 000 potah\u016f (puffs).<\/p>\n\n\n\n

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\u010c\u00cdST V\u00cdCE >>><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

Debata o zdan\u011bn\u00ed v pom\u011bru k riziku<\/h2>\n\n

Hlavn\u00edm sporn\u00fdm bodem na sly\u0161en\u00ed FISC byla absence fisk\u00e1ln\u00edho rozli\u0161en\u00ed podle zdravotn\u00edch rizik. Poslanec Marco Falcone a z\u00e1stupci pr\u016fmyslu argumentovali, \u017ee zah\u0159\u00edvan\u00fd tab\u00e1k a e-cigarety p\u0159edstavuj\u00ed jin\u00fd profil rizika ne\u017e cigarety z ho\u0159lav\u00e9ho tab\u00e1ku.<\/p>\n\n

Christa Pelsers ze spole\u010dnosti Tobacco Europe zd\u016fraznila, \u017ee a\u010dkoli nov\u00e9 produkty nejsou bez rizika, samotn\u00fd nikotin nen\u00ed hlavn\u00ed p\u0159\u00ed\u010dinou rakovin souvisej\u00edc\u00edch s kou\u0159en\u00edm. Kritici tvrd\u00ed, \u017ee pokud se dan\u011b nebudou odli\u0161ovat podle profil\u016f rizika, odstra\u0148uje se t\u00edm finan\u010dn\u00ed motivace ku\u0159\u00e1k\u016f p\u0159ej\u00edt na alternativy, kter\u00e9 by potenci\u00e1ln\u011b mohly b\u00fdt m\u00e9n\u011b \u0161kodliv\u00e9.<\/p>\n\n

D\u00e1le poslanec Gaetano Pedull\u00e0 upozornil na ni\u010div\u00fd dopad zv\u00fd\u0161en\u00ed dan\u00ed na zem\u011bd\u011blsk\u00fd a v\u00fdrobn\u00ed sektor, zejm\u00e9na v It\u00e1lii. Varoval p\u0159ed zkolabov\u00e1n\u00edm odv\u011btv\u00ed a masivn\u00edmi ztr\u00e1tami pracovn\u00edch m\u00edst.<\/p>\n\n

Poslanec Fernand Kartheiser \u0161el je\u0161t\u011b d\u00e1l a obvinil Komisi z p\u0159ekro\u010den\u00ed jej\u00edch pravomoc\u00ed. Tvrdil, \u017ee n\u00e1vrh je \u201ep\u0159esah kompetenc\u00ed Komise na \u00fakor kompetenc\u00ed \u010dlensk\u00fdch st\u00e1t\u016f v oblasti zdravotn\u00ed politiky\u201c, kter\u00fd je navr\u017een prim\u00e1rn\u011b k obohacen\u00ed vlastn\u00edho rozpo\u010dtu EU, nikoli k ochran\u011b ve\u0159ejn\u00e9ho zdrav\u00ed.<\/p>\n\n

V obhajob\u011b n\u00e1vrhu Maria Elena Scoppio, \u0159editelka DG TAXUD, up\u0159esnila, \u017ee \u201ehlavn\u00edm c\u00edlem n\u00e1vrhu nen\u00ed souvisej\u00edc\u00ed se zdrav\u00edm\u201c, ale sp\u00ed\u0161e zam\u011b\u0159it se na n\u00e1pravu tr\u017en\u00edch distorz\u00ed mezi \u010dlensk\u00fdmi st\u00e1ty, kter\u00e9 se pot\u00fdkaj\u00ed s t\u00edm, jak zda\u0148ovat substitu\u010dn\u00ed produkty.<\/p>\n\n

Dal\u0161\u00ed kroky a harmonogram implementace<\/h2>\n\n

Legislativn\u00ed bal\u00ed\u010dek m\u00e1 podobu pozm\u011b\u0148ovac\u00edch n\u00e1vrh\u016f k\u00a0Sm\u011brnici o zdan\u011bn\u00ed tab\u00e1kov\u00fdch v\u00fdrobk\u016f (2011\/64\/EU)<\/a>\u00a0a k\u00a0Sm\u011brnici Rady o obecn\u00fdch ustanoven\u00edch pro spot\u0159ebn\u00ed da\u0148 (2020\/262\/EU)<\/a>.<\/p>\n\n

Nyn\u00ed se n\u00e1vrhy dostanou do slo\u017eit\u00e9 f\u00e1ze vyjedn\u00e1v\u00e1n\u00ed, do n\u00ed\u017e budou zapojen\u00e9 Rada Evropsk\u00e9 unie, Evropsk\u00fd parlament a Hospod\u00e1\u0159sk\u00fd a soci\u00e1ln\u00ed v\u00fdbor v letech 2025 a\u017e 2027.<\/p>\n\n

Pokud bude p\u0159ijata, revidovan\u00e1 sm\u011brnice m\u00e1 za\u010d\u00edt platit v roce 2028. Aby se p\u0159ede\u0161lo n\u00e1hl\u00fdm tr\u017en\u00edm \u0161ok\u016fm, bude zaveden \u010dty\u0159let\u00fd p\u0159echodn\u00fd re\u017eim (a\u017e do roku 2031 nebo 2032), kter\u00fd umo\u017en\u00ed postupn\u011b zav\u00e1d\u011bt nov\u00e9 sazby spot\u0159ebn\u00ed dan\u011b pro ur\u010dit\u00e9 produkty. \u010clensk\u00fdm st\u00e1t\u016fm a odv\u011btv\u00edm tak d\u00e1 \u010das se p\u0159izp\u016fsobit.<\/p>\n\n