Judgment of the Court of Justice in the case Eko-Tabak.

Article 2(1)(c) and Article 5(1) of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as meaning that dried, flat, irregular, partly stripped leaf tobacco and/or parts thereof which have undergone primary drying and controlled dampening, which contain glycerine and which are capable of being smoked after simple processing by means of crushing or hand-cutting, fall within the definition of ‘smoking tobacco' for the purpose of those provisions. 



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Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

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