{"id":55547,"date":"2026-08-19T02:54:04","date_gmt":"2026-08-19T02:54:04","guid":{"rendered":"https:\/\/stagvape.com\/eu-tobacco-tax-reform-vapes"},"modified":"2026-08-19T12:22:07","modified_gmt":"2026-08-19T12:22:07","slug":"eu-tobacco-tax-reform-vapes","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/eu-tobacco-tax-reform-vapes","title":{"rendered":"Evropa Navrhuje 139% Zv\u00fd\u0161en\u00ed Dan\u00ed za Cigarety a Nov\u00e9 Poplatky za Vapy"},"content":{"rendered":"\n

Evropsk\u00e1 komise navrhla z\u00e1sadn\u00ed reformu zdan\u011bn\u00ed tab\u00e1ku s c\u00edlem aktualizovat pravidla, kter\u00e1 z\u016fstala beze zm\u011bny od roku 2010. Iniciativa si klade za c\u00edl zv\u00fd\u0161it minim\u00e1ln\u00ed dan\u011b z cigaret a zav\u00e9st spole\u010dn\u00e9 odvody pro elektronick\u00e9 cigarety, zah\u0159\u00edvan\u00fd tab\u00e1k a nikotinov\u00e9 v\u00fdrobky tak, aby byly v souladu s c\u00edlem EU dos\u00e1hnout v roce 2040 generace bez tab\u00e1ku.<\/p>\n\n

N\u00e1vrh p\u0159edstaven\u00fd 16. \u010dervence 2025 c\u00edl\u00ed na t\u0159i hlavn\u00ed okruhy: zvy\u0161ov\u00e1n\u00ed minim\u00e1ln\u00edch sazeb dan\u00ed, za\u010dlen\u011bn\u00ed nov\u00fdch nikotinov\u00fdch produkt\u016f do da\u0148ov\u00e9ho r\u00e1mce a pos\u00edlen\u00ed dohledu nad surov\u00fdm tab\u00e1kem s c\u00edlem pot\u00edrat neleg\u00e1ln\u00ed obchod.<\/strong> N\u00e1vrh je v sou\u010dasnosti ve f\u00e1zi vyjedn\u00e1v\u00e1n\u00ed a pro nabyt\u00ed \u00fa\u010dinnosti vy\u017eaduje jednomysln\u00fd souhlas v\u0161ech 27 \u010dlensk\u00fdch st\u00e1t\u016f EU.<\/p>\n\n

Zv\u00fd\u0161en\u00ed Minim\u00e1ln\u00ed Dan\u011b z Tradi\u010dn\u00edch Cigeret<\/h2>\n\n

Nejviditeln\u011bj\u0161\u00ed zm\u011bna n\u00e1vrhu Komise se t\u00fdk\u00e1 minim\u00e1ln\u00ed dan\u011b z cigaret. Sou\u010dasn\u00e1 pravidla stanovuj\u00ed minim\u00e1ln\u00ed spot\u0159ebn\u00ed da\u0148 ve v\u00fd\u0161i 90 \u20ac za 1 000 cigaret a odvod odpov\u00eddaj\u00edc\u00ed 60 % v\u00e1\u017een\u00e9 pr\u016fm\u011brn\u00e9 prodejn\u00ed ceny. Brusel navrhuje zv\u00fd\u0161it tyto \u010d\u00e1stky na 215 \u20ac za 1 000 cigaret a 63 %.<\/p>\n\n

Zdan\u011bn\u00ed cigaret<\/th>Sou\u010dasn\u00fd stav<\/th>N\u00e1vrh Komise<\/th><\/tr><\/thead>
Minimum na 1 000 cigaret<\/strong><\/td>90 eur<\/td>215 eur<\/td><\/tr>
Zm\u011bna pen\u011b\u017en\u00edho minima<\/strong><\/td>\u2014<\/td>+138.9%<\/td><\/tr>
Pod\u00edl z v\u00e1\u017een\u00e9 pr\u016fm\u011brn\u00e9 ceny<\/strong><\/td>60%<\/td>63%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Skok z 90 \u20ac na 215 \u20ac za 1 000 cigaret p\u0159edstavuje zv\u00fd\u0161en\u00ed evropsk\u00e9ho minim\u00e1ln\u00edho standardu o 138,9 %. Tato \u00faprava automaticky neznamen\u00e1 stejn\u00e9 zv\u00fd\u0161en\u00ed kone\u010dn\u00e9 maloobchodn\u00ed ceny v\u0161ech balen\u00ed, proto\u017ee \u010dlensk\u00e9 st\u00e1ty mohou uplatnit vy\u0161\u0161\u00ed vnitrost\u00e1tn\u00ed sazby. N\u00e1vrh z\u00e1rove\u0148 zahrnuje \u00fapravy souvisej\u00edc\u00ed s \u00farovn\u00ed n\u00e1rodn\u00edch cen.<\/p>\n\n

Komise odhaduje, \u017ee reforma by se mohla prom\u00edtnout do zv\u00fd\u0161en\u00ed maloobchodn\u00ed ceny v rozmez\u00ed 1 a\u017e 2 \u20ac za balen\u00ed cigaret. Kone\u010dn\u00fd v\u00fdsledek bude z\u00e1viset na da\u0148ov\u00e9 politice ka\u017ed\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, cenov\u00fdch strategi\u00edch v\u00fdrobc\u016f a podm\u00ednk\u00e1ch na m\u00edstn\u00edm trhu. Navr\u017een\u00e9 datum zaveden\u00ed je stanoveno na rok 2028, p\u0159i\u010dem\u017e pro vybran\u00e9 kategorie budou k dispozici p\u0159echodn\u00e9 lh\u016fty.<\/p>\n\n\n\n

Zaveden\u00ed dan\u00ed v cel\u00e9 EU pro vapy a nikotinov\u00e9 pendreky<\/h2>\n\n

Kl\u00ed\u010dov\u00fdm prvkem reformy dan\u00ed z tab\u00e1ku je odstranit regulatorn\u00ed rozt\u0159\u00ed\u0161t\u011bnost t\u00fdkaj\u00edc\u00ed se nov\u00fdch nikotinov\u00fdch produkt\u016f. V sou\u010dasnosti neexistuje v EU sjednocen\u00e9 minim\u00e1ln\u00ed zdan\u011bn\u00ed pro tekutiny do e-cigaret ani pro nikotinov\u00e9 pendreky, i kdy\u017e je mnoho \u010dlensk\u00fdch st\u00e1t\u016f ji\u017e zdan\u00ed prost\u0159ednictv\u00edm vnitrost\u00e1tn\u00edch syst\u00e9m\u016f.<\/p>\n\n

N\u00e1vrh Komise stanovuje r\u016fzn\u00e9 \u00farovn\u011b dan\u00ed podle typu produktu a u vaping produkt\u016f tak\u00e9 podle koncentrace nikotinu.<\/p>\n\n

Kategorie produktu<\/th>Navrhovan\u00e1 minim\u00e1ln\u00ed sazba dan\u011b<\/th><\/tr><\/thead>
Vapovac\u00ed tekutina (do 15 mg\/ml nikotinu)<\/strong><\/td>20 % z ceny nebo alespo\u0148 0,12 eura\/ml<\/td><\/tr>
Vapovac\u00ed tekutina (v\u00edce ne\u017e 15 mg\/ml nikotinu)<\/strong><\/td>40 % z ceny nebo alespo\u0148 0,36 eura\/ml<\/td><\/tr>
Nikotinov\u00e9 pendreky<\/strong><\/td>50 % z ceny nebo 143 eur\/kg<\/td><\/tr>
Ostatn\u00ed nikotinov\u00e9 produkty<\/strong><\/td>50 % z ceny<\/td><\/tr>
Zah\u0159\u00edvan\u00fd tab\u00e1k (v jednotk\u00e1ch)<\/strong><\/td>55 % z ceny nebo 108 eur za 1 000 jednotek<\/td><\/tr>
Zah\u0159\u00edvan\u00fd tab\u00e1k (v jin\u00fdch form\u00e1tech)<\/strong><\/td>55 % z ceny nebo 155 eur\/kg<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Tyto sazby p\u0159edstavuj\u00ed po\u010d\u00e1te\u010dn\u00ed n\u00e1vrh a netvo\u0159\u00ed kone\u010dnou strukturu dan\u00ed. Rada Evropsk\u00e9 unie projedn\u00e1vala kompromisn\u00ed texty, kter\u00e9 upravuj\u00ed n\u011bkolik \u00farovn\u00ed, aktualizuj\u00ed mechanismy a p\u0159echodn\u00e9 lh\u016fty. Chyb\u011bj\u00edc\u00ed shoda mezi \u010dlensk\u00fdmi st\u00e1ty zabr\u00e1nila tomu, aby byly tyto sazby definitivn\u011b schv\u00e1leny.<\/p>\n\n

Brusel nav\u00edc zam\u00fd\u0161l\u00ed za\u010dlenit surov\u00fd tab\u00e1k do evropsk\u00e9ho elektronick\u00e9ho syst\u00e9mu pro sledov\u00e1n\u00ed pohybu zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho spot\u0159ebn\u00edm dan\u00edm. Komise odhaduje, \u017ee podvody a neleg\u00e1ln\u00ed v\u00fdroba tab\u00e1ku vedou k ro\u010dn\u00edm ztr\u00e1t\u00e1m ve\u0159ejn\u00fdch p\u0159\u00edjm\u016f a\u017e do v\u00fd\u0161e 13 miliard \u20ac. Zlep\u0161en\u00e1 dohledatelnost surov\u00e9ho tab\u00e1ku m\u00e1 tento probl\u00e9m zm\u00edrnit.<\/p>\n\n

Sni\u017eov\u00e1n\u00ed stagnuj\u00edc\u00edch temp kou\u0159en\u00ed a vysok\u00fdch n\u00e1klad\u016f na zdravotn\u00ed p\u00e9\u010di<\/h2>\n\n

Zdravotn\u00ed dopady konzumace tab\u00e1ku st\u00e1le z\u016fst\u00e1vaj\u00ed hlavn\u00edm d\u016fvodem reformy. Evropsk\u00fd pl\u00e1n boje proti rakovin\u011b<\/a> usiluje o dosa\u017een\u00ed generace bez tab\u00e1ku do roku 2040, definovan\u00e9 jako stav, kdy u\u017e\u00edv\u00e1 tab\u00e1k m\u00e9n\u011b ne\u017e 5 % populace. Komise pova\u017euje sou\u010dasn\u00e9 tempo poklesu za nedostate\u010dn\u00e9.<\/p>\n\n

\u00dadaje Eurostatu o tradi\u010dn\u00edm kou\u0159en\u00ed ukazuj\u00ed, \u017ee pod\u00edl ku\u0159\u00e1k\u016f ve v\u011bku 15 a v\u00edce let v EU byl v roce 2023 24 %, co\u017e je m\u00edrn\u00fd pokles oproti 26 % v roce 2017. Rozd\u00edly mezi zem\u011bmi z\u016fst\u00e1vaj\u00ed v r\u00e1mci cel\u00e9ho bloku vysok\u00e9.<\/p>\n\n

Zem\u011b \/ subjekt<\/th>Po\u010det ku\u0159\u00e1k\u016f (2023)<\/th><\/tr><\/thead>
Bulharsko<\/strong><\/td>37%<\/td><\/tr>
\u0158ecko<\/strong><\/td>36%<\/td><\/tr>
Chorvatsko<\/strong><\/td>35%<\/td><\/tr>
Pr\u016fm\u011br Evropsk\u00e9 unie<\/strong><\/td>24%<\/td><\/tr>
D\u00e1nsko<\/strong><\/td>14%<\/td><\/tr>
Nizozemsko<\/strong><\/td>11%<\/td><\/tr>
\u0160v\u00e9dsko<\/strong><\/td>8%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Bulharsko zaznamenalo nejvy\u0161\u0161\u00ed pod\u00edl tradi\u010dn\u00edho kou\u0159en\u00ed, zat\u00edmco \u0160v\u00e9dsko nejni\u017e\u0161\u00ed. Mezi mu\u017ei byly nejvy\u0161\u0161\u00ed hodnoty v Bulharsku (49 %) a v Loty\u0161sku (48 %). Mezi \u017eenami m\u011bla nejvy\u0161\u0161\u00ed pod\u00edl \u0158ecko (32 %).<\/p>\n\n\n\n

Statistiky Eurostatu<\/a>, zve\u0159ejn\u011bn\u00e9 5. srpna 2026, ukazuj\u00ed, \u017ee 16,5 % lid\u00ed ve v\u011bku 16 a v\u00edce let u\u017e\u00edvalo v roce 2025 denn\u011b tab\u00e1k nebo souvisej\u00edc\u00ed produkty, v\u010detn\u011b e-cigaret, zah\u0159\u00edvan\u00e9ho tab\u00e1ku a nikotinov\u00fdch pendrek\u016f. Jde o pokles oproti 17,5 % v roce 2022. Rozd\u00edl mezi \u00fadaji 24 % a 16,5 % vypl\u00fdv\u00e1 z rozd\u00edln\u00fdch ukazatel\u016f, v\u011bkov\u00fdch skupin a \u010detnosti konzumace.<\/p>\n\n

Alternativn\u00ed tab\u00e1kov\u00e9 produkty jsou mezi nezletil\u00fdmi obl\u00edben\u00e9. Sv\u011btov\u00e1 zdravotnick\u00e1 organizace (WHO) odhaduje, \u017ee 14,3 % dosp\u00edvaj\u00edc\u00edch ve v\u011bku 13 a\u017e 15 let ve sv\u00e9m evropsk\u00e9m regionu pou\u017e\u00edv\u00e1 e-cigarety, zat\u00edmco 11,6 % pou\u017e\u00edv\u00e1 n\u011bkter\u00fd typ tab\u00e1kov\u00e9ho produktu.<\/p>\n\n

Ekonomick\u00fd dopad tab\u00e1ku je rovn\u011b\u017e zna\u010dn\u00fd. Studie Spole\u010dn\u00e9ho v\u00fdzkumn\u00e9ho centra Komise<\/a>, zve\u0159ejn\u011bn\u00e1 v dubnu 2026, odhaduje zdravotn\u00ed a ekonomick\u00e9 n\u00e1klady konzumace tab\u00e1ku v EU na 80,7 miliardy \u20ac. Z t\u00e9to \u010d\u00e1stky 40,4 miliardy \u20ac p\u0159edstavuj\u00ed p\u0159\u00edm\u00e9 n\u00e1klady a 40,2 miliardy \u20ac n\u00e1klady nep\u0159\u00edm\u00e9. Tab\u00e1k je spojen t\u00e9m\u011b\u0159 se 700 000 \u00famrt\u00edmi ro\u010dn\u011b v EU, p\u0159i\u010dem\u017e p\u0159ibli\u017en\u011b polovina v\u0161ech ku\u0159\u00e1k\u016f um\u00edr\u00e1 p\u0159ed\u010dasn\u011b.<\/p>\n\n\n\n

Orientace v legislativn\u00edm procesu a rozd\u011blen\u00ed pravomoc\u00ed v Rad\u011b<\/h2>\n\n

Legislativn\u00ed proces p\u0159idal reform\u011b nejistotu. Evropsk\u00fd parlament p\u0159ijal form\u00e1ln\u00ed stanovisko dne 17. \u010dervna 2026, kdy\u017e odm\u00edtl hlavn\u00ed text Komise pom\u011brem hlas\u016f 439 proti 181, p\u0159i 38 zdr\u017een\u00ed se hlasov\u00e1n\u00ed.<\/p>\n\n

Toto odm\u00edtnut\u00ed neodkl\u00e1d\u00e1 iniciativu. Evropsk\u00e9 zdan\u011bn\u00ed se zpracov\u00e1v\u00e1 prost\u0159ednictv\u00edm zvl\u00e1\u0161tn\u00edho legislativn\u00edho konzulta\u010dn\u00edho postupu. V r\u00e1mci tohoto re\u017eimu Parlament vyd\u00e1v\u00e1 nez\u00e1vazn\u00e9 stanovisko, zat\u00edmco Rada mus\u00ed schv\u00e1lit legislativu jednomysln\u011b. Aby nov\u00e9 da\u0148ov\u00e9 pravidla nabyly \u00fa\u010dinnosti, mus\u00ed s nimi souhlasit v\u0161echny \u010dlensk\u00e9 st\u00e1ty.<\/p>\n\n

Druh\u00fd n\u00e1vrh zam\u011b\u0159en\u00fd na p\u0159izp\u016fsoben\u00ed obecn\u00e9ho syst\u00e9mu spot\u0159ebn\u00edch dan\u00ed byl Parlamentem schv\u00e1len dne 17. \u010dervna 2026, a to 325 hlasy pro, 304 proti a 25 zdr\u017een\u00edmi se hlasov\u00e1n\u00ed.<\/p>\n\n

Hlavn\u00ed obt\u00ed\u017ee z\u016fst\u00e1vaj\u00ed v Rad\u011b. P\u0159edsednictv\u00ed p\u0159ipravilo v prvn\u00ed polovin\u011b roku 2026 n\u011bkolik kompromisn\u00edch text\u016f, av\u0161ak bal\u00ed\u010dek t\u00fdkaj\u00edc\u00ed se zdan\u011bn\u00ed tab\u00e1ku byl z fin\u00e1ln\u00edho programu jedn\u00e1n\u00ed Ecofin dne 12. \u010dervna 2026 sta\u017een kv\u016fli p\u0159etrv\u00e1vaj\u00edc\u00edm rozd\u00edl\u016fm ohledn\u011b minim\u00e1ln\u00edch sazeb, mechanism\u016f \u00faprav a p\u0159echodn\u00fdch obdob\u00ed.<\/p>\n\n

Ke dni 18. srpna 2026 EUR-Lex zachov\u00e1v\u00e1 postup 2025\/0580\/CNS jako prob\u00edhaj\u00edc\u00ed<\/a>. V sou\u010dasnosti neexistuje schv\u00e1len\u00e1 sm\u011brnice, kter\u00e1 by vy\u017eadovala po \u010dlensk\u00fdch st\u00e1tech zv\u00fd\u0161en\u00ed dan\u00ed za podm\u00ednek p\u016fvodn\u011b navr\u017een\u00fdch Bruselem. V\u00fdsledek bude z\u00e1viset na tom, zda 27 \u010dlensk\u00fdch st\u00e1t\u016f dok\u00e1\u017ee vy\u0159e\u0161it rozd\u00edly t\u00fdkaj\u00edc\u00ed se rozsahu a rychlosti zvy\u0161ov\u00e1n\u00ed minim\u00e1ln\u00edch dan\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Brusel usiluje o zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edch dan\u00ed z cigaret na 215 \u20ac a zaveden\u00ed nov\u00fdch dan\u00ed v cel\u00e9 EU pro e-cigarety a nikotinov\u00e9 pendreky.<\/p>\n","protected":false},"author":1,"featured_media":55548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[1393,22,89],"class_list":["post-55547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-tobacco-tax","tag-vaping-tax","tag-europe"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/55547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/comments?post=55547"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/55547\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/55548"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=55547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=55547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=55547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}