Brussels, 23 February 2026 – The European Economic and Social Committee (EESC) draft opinion on the revision of the Tobacco Taxation Directive (TED) calls on the EU to follow a risk‑based taxation approach and warns that excessively high, poorly designed taxes can fuel the illicit market, undermine public health goals and reduce legal tax revenues instead of cutting smoking.

While the EESC supports revising the Directive to update the tax framework, it argues that taxation should be aligned with differences in harm between products. Under this “less harm, less tax” logic, combustible cigarettes should face the highest tax burden, while lower‑risk alternatives should not be taxed at the same level.

“This is a clear message from inside the EU that taxes must reflect differences in harm. The Commission and the Council should take note and change direction – stop taxing all nicotine products the same and move to a truly risk‑based system,” said Alberto Gómez Hernández, Policy Manager at World Vapers Alliance.

While the EESC argues for a proportionate, risk‑based approach, the Council is currently pushing to sharply raise minimum excise levels on e‑liquids – a 50% increase from the latest compromise text, as reported by Clearing the Air. This creates a clear clash between an EU advisory body calling for risk‑based taxation and a Council line that treats very different products as if they posed the same risk.

“This is the moment for the Council to decide what really comes first: public health or tax revenue. The priority should be helping as many smokers as possible move away from cigarettes, not squeezing extra euros out of the products that can help them quit,”  added Gómez Hernández.