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France to ban disposable e-cigarettes by 2025
(www.euractiv.com)
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That's not a tax gap or loop hole. That's intentional, lobbied by tobacco companies, so they can sell us their e-waste.
How does that make the tobacco company more money though? Juuls were cartridge based with reusable batteries and the rise of disposables seemed to actually follow the downfall of Juuls.