L'armonizzazione europea delle accise sui tabacchi lavorati

[Autom. eng. transl.] The taxation of tobacco and similar products is an extremely important issue, which is the subject of extensive debates both internally and at European level. Within this sector, little explored by the doctrine, the study investigates the structure of tobacco taxation in Italy and in Europe, in order to understand how the tax collection is articulated and what are the prospects for reforming the system, both with regard to to traditional products both with reference to tobacco substitute products (E-cig and Heat-not-burn) which have appeared on the market in recent years.