It called for efforts to be made to simplify and clarify the structure of excise duties on manufactured tobacco. Some products, such as e-cigarettes, do not fall into any of the categories of products subject to excise duty. The conclusions set out a way forward for handling such issues. The Council considers that any amendments to the directive should be proportionate to the objectives sought. They should also aim to reduce tax fraud.
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Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen
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