H&I 2021/136
Skonis ir kvapas. Excise duty. Water-pipe tobacco must be regarded as smoking tobacco. Court of Justice
CJ 16-09-2020, C-674/19 (Uitspraak), m.nt. Diederik Bogaerts (Skonis ir kvapas)
- Instantie
Court of Justice of the European Union
- Datum
16 september 2020
- Zaaknummer
C-674/19
- Noot
Diederik Bogaerts
- Roepnaam
Skonis ir kvapas
- JCDI
JCDI:ADS260109:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑09‑2020
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 10‑09‑2019
Essentie
Judgment of the Court of Justice in the case Skonis ir kvapas. Articles 2 and 5 of Council Directive 2011/64/EU must be construed as meaning that water-pipe tobacco, consisting of tobacco, which makes up 24% thereof, and other substances such as sugar syrup, glycerine, flavourings and preservative, must be regarded as a product ‘consisting … in part of substances other than tobacco’ and as ‘smoking tobacco’ within the meaning of those provisions and must therefore be regarded, in its entirety and irrespective of the substances other than tobacco contained therein, as smoking tobacco subject to the excise duty on ... Verder lezen? Log in om dit document te bekijken.