A large majority of respondents to the European Commission’s consultation on tobacco excise duties do not want a European tax on e-cigarettes. But they also urge the tax authorities in Brussels to establish common rules for the tax classification of tobacco products. Almost 70% said the best level of tax on e-cigarettes would be nothing beyond the VAT applicable in each country. By contrast, only 22% of respondents would leave heated tobacco (heat-not-burn, or HnB) products untaxed at EU level, while 15% would support the option of a tax between 30% and 49% of the retail price.
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