The evolution of the definition of liquid for e-cigarettesand the impact of stakeholders on its shape in a contextof public finances

Abstract

The enhancement of the catalog of excise goods by adding liquid for e-cigarettes was result of recognition of theirsubstitutive nature in relation to traditional tobacco products and, consequently, from the desire to evenly distributethe tax burden. An additional circumstance in favor of taxing these products was the fact that, despite thelack of taxation at the EU level, some Member States decided to subject these products to additional tax. Basingthe definition of liquids for e-cigarettes on intended use has led to numerous interpretation disputes with taxauthorities. As a result, the statutory definition was changed. However, despite the amendment, some interpretationdoubts remain.