García Antón, Ricardo
Sin taxes and the new tobacco products EU tax law and morality? / Ricardo García Antón .-- , 2019
Resumen.
The launching of new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under revision by the EU Commission. This article uses the tobacco example to question the EU legitimacy to harmonize excise duty on tobacco within Article 113 Treaty of Functioning of the European Union (TFEU).
TABACO
IMPUESTOS
ARMONIZACION FISCAL
ETICA FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 3, June 2019, p. 125-135
Sin taxes and the new tobacco products EU tax law and morality? / Ricardo García Antón .-- , 2019
Resumen.
The launching of new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under revision by the EU Commission. This article uses the tobacco example to question the EU legitimacy to harmonize excise duty on tobacco within Article 113 Treaty of Functioning of the European Union (TFEU).
TABACO
IMPUESTOS
ARMONIZACION FISCAL
ETICA FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 3, June 2019, p. 125-135