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[*] Black's Law Dictionary defines an excise tax as "a tax imposed on the manufacture, sale, or use of goods (such as a cigarette tax), or on an occupation or activity (such as a license tax or attorney occupation fee)." Black's Law Dictionary, 8th edition, Garner, A

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Reacting to the court's findings a BAT spokesperson said: "We stand by our belief that the Tobacco Products Directive is a clear example of the EU overstepping the limits of its authority
