Egészségösztönző adónem az EU-jog árnyékában

Finland adopted the New Soft Drink Tax Act prescribing the progressive taxation of soft drinks. The tax band which a particular soft drink pertains to is defined by the sugar content of each product, progressively increasing directly proportionally to it. However, the products included in the scope of the taxable items, the definition of soft drink and the special exemptions from such taxation cast a shadow of a seemingly arbitrary composition. Finland invoked two arguments, the protection of public health and the increase of budgetary revenues in defence of such punitive taxation. The Commission analysed the scope of the taxation and the exemptions from it, with special regard to its potentially selective nature. As a result of its scrutiny, the Commission cleared the new tax as not constituting state aid, whereby the decision may be a glaring example to other Member States seeking health reforms in taxation. The decision, however, still leaves a covert cliff hanging regarding the tax measure's compliance with the free movement of goods (internal market law), even though its clearance under state aid law has been granted.