Liquid For Electronic Cigarettes As An Excise Good

Abstract

Under Polish excise legislation, liquid for electronic cigarettes is classified as an excise good. This regulatory solution is not uniformly applied across the Member States of the European Union and does not result from obligations imposed by EU harmonisation directives. This article undertakes a doctrinal and systemic analysis of the statutory construction that defines liquid for e-cigarettes as a separate category of excise goods. The research hypothesis, requiring further doctrinal verification, assumes that the current legal definition of liquid for e-cigarettes does not accurately reflect the essential characteristics of a product subject to excise duty. The study therefore seeks to identify the nature and scope of legislative deficiencies, assess their significance for the interpretation and application of excise legislation, evaluate whether the statutory definition captures the substantive essence of the regulated excise good, and examine the internal and external systemic coherence of the defining provision from both horizontal and vertical perspectives.