Law professor Kai von Lewinski from Passau maintains that relying on a simple correction by the Federal Finance Ministry is legally unacceptable, especially given the flawed status of the tobacco tax law. He argues that for any meaningful correction, a new law must be passed by Parliament. Von Lewinski informed “Bild am Sonntag” that the current Tobacco Tax Amendment Act appears to have been politically unintended, but its current form is initially valid.
Previously, the professor stated on LinkedIn that for a correction to be feasible, it must not only be obvious that something is wrong, but also definitively clear how it should be corrected. He expressed doubt that this necessity is met. Furthermore, if the entire law is indeed not set to take effect until January 1, 2027, the existence of transitional regulations covering 2026 raises questions.
Von Lewinski explained to “Bild am Sonntag” that other constitutional bodies-such as political factions or individual members of parliament-could initiate a dispute resolution procedure before the Federal Constitutional Court. Alternatively, the tobacco industry or individual smokers themselves could file a constitutional complaint. According to the legal professor, “The clean path is a remedial law-you empty a dirty ashtray, after all.”
