Punktskatt på e-cigaretter - de lege lata och de lege ferenda

Sammanfattning: The aim of the thesis is to clarify whether or not electronic cigarettes are subject to excise duty in Sweden, since the law does not regulate them. The first part of the thesis analyze directives from the EU and Swedish legislation to clarify the legal position of electronic cigarettes and whether they are subject to an already existing excise duty. Whereas the analysis in the second part builds on the formal principle of justice, to locate any incentives that motivates an excise duty on electronic cigarettes. The findings of the thesis are that an excise duty of the electronic cigarette cannot be motivated de lege lata nor de lege ferenda, mostly due to the uncertainty of the impacts of electronic cigarettes. Therefore, a future discussion is not to be dismissed.