The article comments the decision of the Italian constitutional Court no. 83/2015, which repealed the tax on electronic-cigarettes in the version introduced by the decreto-legge no. 76/2013. The law, according to the Court, has violated art. 3 of Constitution because it has created an unreasonable levelling between the e-cig’s taxation and the conventional cigarettes’ one. In the opinion of the Author, this conclusion is not adequately justified by the Court and the decision’s motivation on this point is weak because: it did not recognize the complexity of the scientific question behind the legislative intervention; it did not respect the judgment standards which the same Court has defined for the evaluation of a healthy-aims “evidence-based” law; it did not consider the possible relevance of precautionary principle at the base of legislative choice.
|Translated title of the contribution||[Autom. eng. transl.] Reasonableness of the tax on e-cigarettes, the precautionary principle and the private science of the constitutional judge. Note to the judgment of the Court n. 83 of 2015|
|Number of pages||28|
|Publication status||Published - 2015|
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