Category : novel products

EU public consultation on tobacco taxation begins

The European Commission has launched a public consultation to gather views of all stakeholders regarding the taxation of tobacco products.

Differential taxation and heated tobacco products: Do lower excise taxes guarantee higher profits?

In this article we address the impact of different cost structures among competing categories of tobacco products.

European Commission expected to revise tobacco excise Directive

The Council of Europe has asked the European Commission to review Directive 2011/64/EU ("Tobacco Tax Directive") in order to upgrade the regulatory framework of the internal market by harmonizing definitions and tax treatments of novel products, such as liquid for e-cigarettes and heated tobacco products.

Albania taxes vaping

Amendments to Albania's tax legislation create new excise categories for heated tobacco and electronic cigarettes

UK Government supports risk-based taxation for heated tobacco

HM Treasury proposes a new excise duty category and risk-based tax treatment for heat-not-burn tobacco products

Denmark adopts new tax category for heated tobacco

Denmark’s Ministry of Taxation has issued an Executive Order creating a new excise tax category for heated tobacco. The communiqué announced amendments to Order No. 186 of 26 February 2013 which contains the basic outline of tobacco taxation for the Nordic country.