Sin taxes and the new tobacco products EU tax law and morality? Ricardo García Antón
By: García Antón, Ricardo
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Material type: 
ArticlePublisher: 2019Subject(s): TABACO | IMPUESTOS | ARMONIZACION FISCAL | ETICA FISCAL | UNION EUROPEA
In:
EC Tax Review v. 28, n. 3, June 2019, p. 125-135Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/3-2 (Browse shelf) | Available | OP 2141-B/2019/3-2 |
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).
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