Taxation of novel tobacco products with excise duty

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.

The legal framework for countering the affordability of traditional cigarettes in Poland - a review of selected issues

“…paper is to provide a description of the relationship between the content of "citizens' security," formulated in extenso in that article and the government's responsibility to regulate the market for tobacco products, particularly so-called traditional cigarettes. A parallel issue is related to the question of whether the context of the state's objectives, as set forth in Article 5 of the Constitution, also includes the tasks that jointly concern matters of excise tax policy and health protection (Charkiewicz, 2021). An analysis of the issue specified in the title of this paper requires a preliminary clarification of some general matters.…”