The European Commission has formally requested that Estonia change its excise duty legislation related to the marketing of cigarettes.

In Estonia, a time limit for the sale of cigarettes is set down, linked to the fiscal stamp on the packaging. Three months after a new design of tax marking enters into force, cigarettes bearing the old marking are no longer allowed to be sold. Under the EU law excise duty on tobacco products must be charged at the rate applicable on the date on which they are released for consumption. There is no provision under EU legislation which allows Member States to limit the distribution of tobacco products already released for fiscal reasons. Therefore, this sale prohibition is not justified.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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