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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

Joint Research Center

No 73, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: European Union; taxation; tobacco; e-cigarettes (search for similar items in EconPapers)
JEL-codes: H27 (search for similar items in EconPapers)
Pages: 60 pages
Date: 2017-05
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