H&I 2026/118
Tabako lapai. Classification of smoking tobacco. General Court
General Court 15-04-2026, T-190/25 (Uitspraak), m.nt. Giorgio Emanuele Degani (Tabako lapai)
- Instantie
General Court
- Datum
15 april 2026
- Magistraten
N. Półtorak, G. Hesse, G. Steinfatt, D. Petrlík, I. Dimitrakopoulos
- Zaaknummer
T-190/25
- Conclusie
A-G M. Brkan
- Noot
Giorgio Emanuele Degani
- Roepnaam
Tabako lapai
- JCDI
JCDI:BSD104114:1
- Vakgebied(en)
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, General Court, 15‑04‑2026
Beroepschrift, General Court, 27‑02‑2025
- Wetingang
Council Directive 2011/64/EU Article 5 paragraph 1 sub a
Essentie
Judgment of the General Court in the case Tabako lapai. Article 5(1)(a) of Council Directive 2011/64/EU must be interpreted as meaning that in order to classify a product as ‘smoking tobacco’, within the meaning of that provision, it is not necessary to rely on the tariff headings of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987.
Samenvatting
The judgment in Case T‑190/25 of the General Court (hereinafter: the 'Court') marks a turning point in the definition of ‘smoking tobacco’ for excise purposes, reaffirming the conceptual autonomy of Directive ... Verder lezen? Log in om dit document te bekijken.