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.