Abstract

The sale of electronic cigarette liquid is permitted in Poland, but is subject to appropriate taxation and certain restrictions. The Excise Duty Act includes a legal definition of liquid for electronic cigarettes, which has been subject to amendments to clarify the purpose of the solution. As practice shows, the amendment has provided even more doubts, inaccuracies and controversies, resulting in many disputes. This has a direct impact on the tax and fiscal criminal liability of persons possessing and selling non-excise products not intended for electronic cigarettes, the use and destination of which may be questioned by both tax authorities and pre-trial proceedings. In the era of popular online shopping, the legislator has also introduced a ban on the sale of, among other things, electronic cigarettes, which carries an appropriate sanction.