Expert opinion of the Centre of Antitrust and Regulatory Studies of the Faculty of Management of the University of Warsaw authored by Dr Łukasz Grzejdziak.
The purpose of the expert opinion is to answer the question whether differentiation of excise duty rates on tobacco products and innovative products may constitute State aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union. First, the study reconstructs the concept of State aid within the meaning of Article 107(1) TfUE. Separately, it presents the content of the selectivity criterion - the key criterion for classifying a given measure as state aid. The last part of the opinion aims to determine whether the differentiation of the above mentioned rates meets the criterion of selectivity of aid. The expert opinion is based on current legal sources, case-law of EU institutions, literature and other available data. The expert opinion is an expression of independent scientific research conducted by authors affiliated to the Centre for Antitrust and Regulatory Studies of the Faculty of Management of the University of Warsaw.
The expert opinion is available here: Differentiation of excise duties on tobacco products and novel products in light of State aid rules.
