Ultimii pași în armonizarea impozitării produselor din tutun
Last Steps in the Harmonization of Tobacco Taxation
Author(s): Carlos Carbajo NogalSubject(s): Law on Economics, Fiscal Politics / Budgeting, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: taxation; indirect taxation; excise duties; tobacco; cigarettes; tobacco products; taxation mechanism; electronic cigarettes;
Summary/Abstract: In this article, the author approaches the issue of fiscal harmonization in the field of indirect taxation and, more specifically, the harmonization of tobacco taxation. The proposed perspective deals with the recent developments in the field of tobacco taxation within the European Union, as new products are taxed and the mechanics of taxation change. The article provides an insight of the Commission work and future actions envisaged in this field.
Journal: Cluj Tax Forum
- Issue Year: VI/2023
- Issue No: 6
- Page Range: 471-486
- Page Count: 16
- Language: English
- Content File-PDF
