
https://www.bancaditalia.it/compiti/riserve-portafoglio-rischi/cis/Presentazione_CIS_5.07.2021.pdf?language_id=1

https://dwfgroup.com/en/news-and-insights/insights/2022/10/new-subsidy-control-regime-to-come-into-effect-from-wednesday-4-january-2023

https://wiiw.ac.at/new-study-eu-tobacco-tax-reform-could-boost-revenues-and-cut-smoking-n-725.html