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Le compromis sur la taxe sur le tabac à Chypre révèle de profondes divergences au sein du Conseil de l’UE

La Présidence chypriote du Conseil de l’UE a élaboré un nouveau projet de compromis TED, qui a été discuté au sein du groupe de travail sur les questions fiscales le mercredi 21 janvier. Il propose notamment d’abaisser le taux minimum des droits d’accises et d’accorder une période transitoire.

La tentative de la présidence chypriote de débloquer un accord sur la réforme du cadre de taxation du tabac et de la nicotine de l’Union européenne a au contraire mis à nu la profondeur des divisions politiques et économiques au sein du Conseil, selon des fonctionnaires au fait des discussions qui ont eu lieu cette semaine.

Un texte de compromis révisé, diffusé par Chypre et examiné hier (21/01/2026) par le groupe de travail du Conseil sur les questions fiscales (accises), a été conçu pour faire avancer les négociations sur la révision de la directive relative aux accises sur le tabac (DAT), qui traîne depuis longtemps. Au lieu de créer une dynamique, la discussion a mis en évidence la distance qui sépare les États membres d’une position commune sur l’un des dossiers fiscaux et de santé publique les plus sensibles de l’Union européenne.

La réforme découle d’une proposition présentée par la Commission européenne en 2025, visant à moderniser les règles en matière d’accises qui remontent à plus d’une décennie. L’initiative de la Commission vise à relever les niveaux minimaux de taxation des produits du tabac traditionnels tout en étendant, pour la première fois, les droits d’accises minimaux à l’échelle de l’UE aux nouveaux produits contenant de la nicotine, tels que les cigarettes électroniques, les produits du tabac à chauffer et les sachets de nicotine.

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Dès le départ, la proposition a divisé les États membres selon des lignes familières. Alors que certains gouvernements considèrent des accises plus élevées et plus harmonisées comme un outil essentiel pour réduire la consommation et soutenir les objectifs de santé au niveau de l’UE, d’autres voient des risques économiques et de mise en œuvre importants dans les fortes augmentations de taxes appliquées à des marchés nationaux très différents.

Dans ce contexte, la présidence chypriote du Conseil a cherché à repositionner le débat. Son projet n’abandonne pas l’architecture de la Commission, mais recalibre des éléments clés, notamment les niveaux de taxation et la vitesse de mise en œuvre. Selon des fonctionnaires impliqués dans les discussions, la présidence a présenté l’approche comme une nécessité politique plutôt que comme un recul politique.

Plusieurs États membres auraient accueilli favorablement l’atterrissage en douceur proposé par Chypre, arguant que les augmentations brutales risquent d’alimenter le commerce illicite, d’éroder les recettes fiscales et de submerger les autorités nationales chargées de l’application de la loi. Pour ces gouvernements, un cadre plus progressif et plus souple est considéré comme essentiel pour maintenir le contrôle sur les marchés légaux tout en évitant des conséquences économiques imprévues.

D’autres ne sont pas convaincus. Un certain nombre de délégations ont souligné, lors de la réunion du groupe de travail, qu’une diminution des taux minimaux ou un allongement excessif des périodes de mise en œuvre progressive pourrait compromettre la raison d’être de la directive en matière de santé publique. Ces pays continuent d’affirmer que seule une action décisive en matière d’accises peut permettre de remédier aux écarts de prix, aux achats transfrontaliers et aux niveaux de consommation dans l’ensemble du marché unique.

Le résultat est une impasse bien connue du Conseil. Aucun accord n’a été trouvé hier sur des paramètres clés tels que les taux minimaux, la catégorisation des produits ou les délais. Les fonctionnaires ont souligné que le texte chypriote restait un document de travail, l’une des nombreuses itérations de compromis susceptibles d’être à nouveau révisées.

L’unanimité reste l’obstacle principal. Contrairement à la plupart des législations européennes, la politique fiscale requiert le consentement de tous les États membres, ce qui confère à chaque délégation nationale un droit de veto effectif. Cette réalité institutionnelle continue de façonner les négociations, obligeant la présidence à trouver un équilibre entre des points de vue fondamentalement différents sur la réduction des risques, la souveraineté fiscale et l’intervention sur le marché.

La pression du temps s’accroît également. Chypre est confrontée à une fenêtre de plus en plus étroite pour démontrer des progrès avant que le dossier ne soit transmis à une future présidence avec à peine plus que des notes techniques à présenter pour des mois de discussion. Par conséquent, les discussions récentes se sont moins concentrées sur l’ambition globale que sur le séquençage, les exemptions et les mécanismes de flexibilité.

Une fois que le Conseil aura arrêté sa position, le Parlement européen devrait examiner la réforme, mais pour l’instant, le champ de bataille décisif reste celui des gouvernements nationaux.

Le compromis de Chypre montre clairement que les efforts déployés par l’Union européenne pour réformer la fiscalité du tabac et de la nicotine ne se limitent plus à un simple exercice technique. Il s’agit désormais de déterminer dans quelle mesure les États membres sont prêts à aligner les objectifs de santé publique sur les réalités économiques et si l’unanimité en matière de politique fiscale reste compatible avec les ambitions réglementaires plus larges de l’Union européenne.

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