Taxation of novel tobacco products with excise duty

Authors

DOI:

https://doi.org/10.54201/iajas.v1i1.4

Keywords:

tax, excise duty, innovative tobacco products, EU law

Abstract

Under EU law, certain excise goods are subject to excise duty. However, EU Member States may also levy this tax on products other than excise goods. One of such products are innovative tobacco products. These products are becoming more and more popular on the European and world market. In Poland, these products are considered excise goods. The aim of the article is to analyze and evaluate the applicable legal solutions regulating the issue of taxation with excise duty on innovative tobacco products, in the light of EU and Polish law.

References

Information for the Sejm and Senate of the Republic of Poland on the participation of the Republic of Poland in the work of the European Union in January-June 2020. Online: https://bit.ly/3vBE4ll

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Legal sources

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Published

2021-06-30

How to Cite

Taxation of novel tobacco products with excise duty. (2021). Institutiones Administrationis - Journal of Administrative Sciences, 1(1), 18-22. https://doi.org/10.54201/iajas.v1i1.4