EU’S PROPOSAL FOR NEW TOBACCO LEGISLATION – A GAME-CHANGER FOR E-CIGARETTES

The European Union (EU) is currently considering reforming its excise duty rules for tobacco products, with the tobacco industry and commentators seeing the negotiation on the integration of e-cigarettes being one of the hottest topics. Today, e-cigarettes in the EU are treated just like any other product, falling under EU VAT rules, and are not subject to EU-excise laws that apply for conventional tobacco products or spirits for instance. But the EU executive, the European Commission is considering amending the EU tobacco tax directive of 2011 (1), which may ...


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