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Option to include e-cigarettes within the scope of excisable goods for the Impact Assessment on a possible revision of Directive 2011/64/EU

Author

Listed:
  • Joint Research Center

Abstract

The market of electronic cigarettes and corresponding e-liquids experienced in recent years enormous growth. Some EU Member States reacted on this development and introduced excise duties on e-liquids. The partial introduction of excise duties in the common market and the lack of harmonisation of their magnitude might cause distortions of the market.

Suggested Citation

  • Joint Research Center, 2017. "Option to include e-cigarettes within the scope of excisable goods for the Impact Assessment on a possible revision of Directive 2011/64/EU," Taxation Studies 0073, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0073
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/eur29062_technical_report_e-cigarettes_final_170316_en.pdf
    File Function: final version, 2017
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; tobacco; e-cigarettes;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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