141Likewise, the prohibitions of any element or feature (i) suggesting that a particular tobacco product is less harmful than others (Article 13(1)(b) of Directive 2014/40), or (ii) referring to taste, smell, any flavourings or other additive (Article 13(1)(c) of the directive), or (iii) suggesting that a certain tobacco product has improved biodegradability or other environmental advantages (Article 13(1)(e) of the directive), also apply irrespective of whether the claims in question are factually accurate.
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