Tax vaping products fairly

Summary

Introduction of national taxation of vapor products or nicotine-containing liquids for use in e-cigarettes only after the amendment of the EU Tobacco Tax Directive, working towards a minimum taxation at EU level well below the proposed tax rates of the Tobacco Tax Modernization Act (TabStMoG), taxation solely based on volume, introduction not during or in the immediate aftermath of the corona pandemic, future payment of tobacco tax based on excise tax returns

Machine translation from German. The official text remains authoritative.

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2 official files

• 19/30490

  Drucksache · DE · 9 June 2021

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• 19/29210

  Drucksache · DE · 3 May 2021

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