| 000 | 01191nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c140940 _d140940 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230613190950.0 | ||
| 007 | ta | ||
| 008 | 190719s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964122 _aGarcía Antón, Ricardo |
|
| 245 |
_aSin taxes and the new tobacco products _bEU tax law and morality? _c Ricardo García Antón |
||
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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). | ||
| 650 | 4 |
_948517 _aTABACO |
|
| 650 | 4 |
_941975 _aIMPUESTOS |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_aETICA FISCAL _943899 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9160690 _oOP 2141-B/2019/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 3, June 2019, p. 125-135 |
|
| 942 | _cART | ||