The ‘Specific Purpose’ Exception of the European Union Excise Tax Regime: Testing the Boundaries of Member States’ Tax Autonomy - EC Tax Review View The ‘Specific Purpose’ Exception of the European Union Excise Tax Regime: Testing the Boundaries of Member States’ Tax Autonomy by Carri Ginter,Nele Laidvee, Albert Linntam - EC Tax Review The ‘Specific Purpose’ Exception of the European Union Excise Tax Regime: Testing the Boundaries of Member States’ Tax Autonomy Carri Ginter Albert Linntam 25 4 EC Tax Review