The taxation of tobacco

30-06-2001

The third report from the Commission, COM(2001)133, suggests amendments to existing Community legislation on the taxation of manufactured tobacco. This paper gives a brief overview on the subject under consideration, by providing a non-technical survey of how excise duties on tobacco are currently levied within the European Union and by discussing the potential effects of the amendments recently proposed.

The third report from the Commission, COM(2001)133, suggests amendments to existing Community legislation on the taxation of manufactured tobacco. This paper gives a brief overview on the subject under consideration, by providing a non-technical survey of how excise duties on tobacco are currently levied within the European Union and by discussing the potential effects of the amendments recently proposed.

Autorzy zewnętrzni

Manuela GORETTI