The European Commission has decided to refer Portugal to the Court of Justice for failing to change its excise duty rules related to the marketing of cigarettes.

In Portugal, a time limit for the sale of cigarettes is set down, linked to the fiscal stamp on the packaging. The design of the tax markings in Portugal changes regularly and a new tax rate frequently applies with the new marking. Cigarettes cannot be sold any later than 3 months after the end of the year that they are released for consumption.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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