H&I 2016/471
Eko-Tabak. Dried, flat, irregular, partly stripped leaf tobacco classified as manufactured tobacco. Advocate General
CJ 15-12-2016, C-638/15 (Conclusie) (Eko-Tabak)
- Instantie
Court of Justice of the European Union
- Datum
15 december 2016
- Zaaknummer
C-638/15
- Roepnaam
Eko-Tabak
- 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, 15‑12‑2016
Beroepschrift, Court of Justice of the European Union, 30‑11‑2015
Essentie
Eko-Tabak. Dried, flat, irregular, partly stripped leaf tobacco classified as manufactured tobacco. Advocate General
Samenvatting
Opinion of Advocate General Wahl in the case Eko-Tabak. In light of the foregoing considerations, Wahl proposes that the Court should answer the questions referred by the Nejvyšší správní soud (Czech Republic) to the effect that 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, and which are capable of being smoked after simple preparation by means of crushing or hand-cutting, are to be ... Verder lezen? Log in om dit document te bekijken.