EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 62015CA0638

Case C-638/15: Judgment of the Court (Sixth Chamber) of 6 April 2017 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Eko-Tabak s. r. o. v Generální ředitelství cel (Reference for a preliminary ruling — Directive 2011/64/EU — Article 2(1)(c) — Article 5(1)(a) — Definitions of ‘smoking tobacco’, ‘tobacco which has been cut or otherwise split’ and ‘industrial processing’)

OJ C 168, 29.5.2017, p. 13–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

29.5.2017   

EN

Official Journal of the European Union

C 168/13


Judgment of the Court (Sixth Chamber) of 6 April 2017 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Eko-Tabak s. r. o. v Generální ředitelství cel

(Case C-638/15) (1)

((Reference for a preliminary ruling - Directive 2011/64/EU - Article 2(1)(c) - Article 5(1)(a) - Definitions of ‘smoking tobacco’, ‘tobacco which has been cut or otherwise split’ and ‘industrial processing’))

(2017/C 168/15)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Eko-Tabak s. r. o.

Defendant: Generální ředitelství cel

Operative part of the judgment

Article 2(1)(c) and Article 5(1) of Council Directive 2011/64/EU of 21 June 2011 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.


(1)  OJ C 98, 14.3.2016.


Top