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Indonesia: Planned E-Cigarette Ban Controversial

(Aug. 19, 2015) Indonesia’s Trade Minister, Rachmat Gobel, announced on May 18, 2015, that the government planned to ban sales of electronic cigarettes due to concern about the health impact of smoking such products, also known as vaping. (Linda Yulisman, RI Bans E-Cigarettes on Health Concerns, JAKARTA POST (May 19, 2015).) According to the head […]

Italy: E-Cigarette Taxation Regime

(Aug. 10, 2015) On May 15, 2015, the Constitutional Court of Italy published a decision that invalidated a legal provision on the taxation of e-cigarettes. (Corte Costituzionale, Sentenza No. 83/2015 (Apr. 15, 2015), Constitutional Court website (in Italian).) The Court invalidated article 11(22) of Decree-Law No. 76, First Emergency Measures on the Promotion of Employment, […]

Serbia: E-Cigarette Taxation Introduced

(Aug. 3, 2015) On August 1, 2015, the Law on Amendments and Additions to the Excise Act of the Republic of Serbia of June 26, 2015, entered into force (SLUZBENI GLASNIK RS [official gazette], No. 55/2015, National Assembly of the Republic of Serbia website (in Serbian)). The Law introduces an excise tax to be paid […]

Turkey: Draft Guidelines on Consumption Tax

(Mar. 2, 2015) It was reported on February 27, 2015, that Turkey’s Revenue Administration has published draft guidelines on excise taxes. (René Offermanns, Turkey: Draft Guidelines on Excise Duty Published, TAX NEWS SERVICE (Feb. 27, 2015), International Bureau of Fiscal Documentation online subscription database; Özel Tüketim Vergisi (I) Sayili Liste Uygulama Genel TebligÂÂ?i [General Guidelines […]

Montenegro: Reform of Tax System Announced

(Feb. 11, 2015) Montenegro, a small nation in southeastern Europe that become independent from Serbia on June 3, 2006, published an economic reform program for the years 2015-2017 on February 3, 2015. (Ivana Kireta, Montenegro: Tax Reform Announced (Feb. 5, 2015), TAX NEWS SERVICE, IBFD online subscription database; Central Intelligence Agency, Montenegro, in WORLD FACTBOOK […]

Finland: Plan to Become a Smoke-Free Country

(Aug. 8, 2014) Finland’s government has adopted a Roadmap Towards a Smoke-Free Finland, designed to both help smokers quit and prevent people from starting to smoke in the first place. (Finland Wants to Be Smoke-Free by 2040, ICE NEWS (July 8, 2014).) Among the key features of the Roadmap, according to a statement from the […]

Kazakhstan: Excise Tax Rates Amended

(July 7, 2014) Kazakhstan’s president approved amendments to the country’s law on excise tax rates on June 18, 2014. The revisions, adopted as Law No. 210-V, will increase the taxes due for alcoholic products and come into force on January 1, 2015. In Kazakhstan, excise taxes on alcoholic beverages apply to both production and storage […]

Bosnia-Herzegovina: Increase of Excise Tax on Tobacco

(June 13, 2014) It was reported on June 6, 2014, that the Parliament of Bosnia and Herzegovina had passed amendments to the country’s Law on Excises. The amendments will take effect on July 1, 2014. (Dinka Antic, Bosnia and Herzegovina: Law on Excises Amended, TAX NEWS SERVICE (June 10, 2014), International Bureau of Fiscal Documentation […]