H&I 2017/191
Eko-Tabak. Dried, flat, irregular, partly stripped leaf tobacco classified as smoking tobacco. Court of Justice
CJ 06-04-2017, C-638/15 (Uitspraak), m.nt. Diederik Bogaerts (Eko-Tabak)
- Instantie
Court of Justice of the European Union
- Datum
6 april 2017
- Zaaknummer
C-638/15
- Noot
Diederik Bogaerts
- Roepnaam
Eko-Tabak
- JCDI
JCDI:ADS926565:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 06‑04‑2017
Conclusie, Court of Justice of the European Union (Advocate General), 15‑12‑2016
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 30‑11‑2015
Essentie
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.
Samenvatting
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