The Constitutional Court (judgment n. 83/2015) has declared unconstitutional Article 62-quater of Legislative Decree no. 504/1995 “insofar as it subjects to a consumption tax, equal to 58.5 percent of the retail price, the marketing of products not containing nicotine, suitable to replace the consumption of tobacco products, as well as mechanical and electronic devices, including spare parts, which permit consumption of the same.”

For the Court, the application of the tobacco regime “to the marketing of aromatized liquids and devices for their consumption” appeared “entirely unreasonable” inasmuch as these “cannot be considered substitutes for tobacco.” In fact, the regime applicable to the tobacco market is justified by the “disfavour shown to a product recognized as a serious threat to health, the consumption of which is sought to be discouraged.” According to the Court, this presupposition cannot be applied in relation to the marketing of products containing “other substances” (different than nicotine) suitable to replace the consumption of tobacco.