Sin taxes and the new tobacco products: EU tax law and morality?

Research output: Contribution to journalArticleScientificpeer-review

Abstract

The launching of the 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 the revision by EU Commission. This contribution grasps the tobacco example to question the EU legitimacy to harmonize within Article 113 Treaty of Functioning of the European Union (TFEU).
Original languageEnglish
Pages (from-to)125-135
Number of pages10
JournalEC Tax Review
Volume28
Issue number3
Publication statusPublished - 30 Apr 2019

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