Request for a preliminary ruling from the Nejvyšší správní soud in the case Eko-Tabak.

Where 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 are capable of being smoked after simple preparation (by means of crushing or hand-cutting), can they be regarded as manufactured tobacco within the meaning of Article 2(1)(c)(ii) or, as the case may be, Article 5(1)(a) of Council Directive 2011/64/EU (1) on the structure and rates of excise duty applied to manufactured tobacco (codification)?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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