Sin Taxes and the New Tobacco Products: EU Tax Law and Morality?

• Autores: Ricardo García Antón
• Localización: EC tax review, ISSN 0928-2750, Vol. 28, Nº. 3, 2019, págs. 125-135
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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).