Opinion of Advocate General Wahl in the case Eko-Tabak.

In light of the foregoing considerations, Wahl proposes that the Court should answer the questions referred by the Nejvyšší správní soud (Czech Republic) to the effect that dried, flat, irregular, partly stripped leaf tobacco and/or parts thereof, which have undergone primary drying and controlled dampening and in which the presence of glycerine is detected, and which are capable of being smoked after simple preparation by means of crushing or hand-cutting, are to be classified as ‘manufactured tobacco' within the meaning of Article 2 of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco and, in particular, as ‘smoking tobacco' within the meaning of Article 5(1)(a) thereto.



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Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

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