Kommissionen anfører selv en sådan betragtning vedrørende forhøjelsen af punktafgifterne. Den skal fremme et velfungerende indre marked og begrænse rygning ved en konsistent og overbevisende politik.
This consideration is something which the European Commission itself does give with regard to increasing excise duty, namely in terms of promoting a well functioning internal market and discouraging smoking by pursuing a consistent and convincing policy.