From ‘Flatulence Taxes’ to ‘Condom Taxes’: Excises as the New Frontier for EU Tax Law

De La Feria, R. orcid.org/0000-0002-2937-380X (Accepted: 2026) From ‘Flatulence Taxes’ to ‘Condom Taxes’: Excises as the New Frontier for EU Tax Law. EC Tax Review. ISSN: 0928-2750 (In Press)

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Item Type: Article
Authors/Creators:
Dates:
  • Accepted: 9 February 2026
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Date Deposited: 10 Feb 2026 13:38
Last Modified: 10 Feb 2026 13:38
Status: In Press
Publisher: Kluwer Law International
Open Archives Initiative ID (OAI ID):

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