Alberto Alemanno, Ignacio Carreño

European Food and Feed Law Review, Volume 8 (2013), Issue 2, Page 97 - 112

At a time in which food taxes are causing controversy throughout Europe, this article provides an analysis of the genesis, rationale, scientific evidence and legal implications stemming from the introduction of such fiscal schemes. By taking as a case study the recently implemented (and soon-withdrawn) Danish fiscal scheme, it discusses the compatibility of these product-specific taxes under both EU law and WTO law. Given the increasing number of Member States considering adopting such measures, it also examines the legality of a hypothetical EU-wide fat tax scheme within the framework of the revision of the EU’s Obesity Prevention Strategy and other EU-related strategies. Although fat taxes are not a panacea to solve the ‘obesity epidemic’, the tobacco experience suggests that the use of fiscal policies to affect the price of products may be effective but only when it is part of an overall strategy based on a mix of policy tools. Unfortunately neither the EU nor the Member States have yet shown enough political will and creativity as to develop the sort of credible EU obesity prevention strategy needed to experiment bold policies such as fat taxes.

Alberto Alemanno

European Food and Feed Law Review, Volume 3 (2008), Issue 1, Page 23

I. The genesis There had been recurrent calls for the creation of a Community food regulatory agency long before the outbreak of the food scares which have outraged Europe3. At least until the mid-1990s, such suggestions were taken into serious consideration by the EC Commission4. They were subsequently abandoned5 before being revamped by the President of the EC Commission, Jacques Santer when appear- 2 The European Food Safety Authority at Five

Alberto Alemanno, Stéphanie Mahieu

European Food and Feed Law Review, Volume 3 (2008), Issue 5, Page 14

320 The European Food Safety Authority before European Courts EFFL 5|2008 I. Introduction EFSA is part of a legal and institutional framework progressively framed by a social, cultural, economic and political context distinctive for the agro-food sector1. Being a linchpin of the important reform conducted in EU food law following the “BSE crisis”, EFSA was conceived as an independent authority entrusted with tasks mainly confined to risk assessment an