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

Garcia Anton, Ricardo

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EC Tax Review

Article . 2019 . Peer-reviewed

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EC Tax Review

Article . 2019

Data sources: Tilburg University Research Portal

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

descriptionPublicationkeyboard_double_arrow_right Article 01 Jun 2019 Netherlands English Publisher:Kluwer Law International BVJournal:EC Tax Review, volume 28, pages 125-135 (eissn: 0928-2750,

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Authors: Garcia Anton, Ricardo;

doi: 10.54648/ecta2019016

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

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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).

Country

Netherlands

Related Organizations

Tilburg University
Netherlands

Keywords

SDG 17 - Partnerships for the Goals

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