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Document C2006/143/28
Case C-495/04: Judgment of the Court (Fourth Chamber) of 30 March 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën (Directive 95/59 — Tax on the consumption of manufactured tobacco — Herbal cigarettes — Used exclusively for medical purposes)
Case C-495/04: Judgment of the Court (Fourth Chamber) of 30 March 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën (Directive 95/59 — Tax on the consumption of manufactured tobacco — Herbal cigarettes — Used exclusively for medical purposes)
Case C-495/04: Judgment of the Court (Fourth Chamber) of 30 March 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën (Directive 95/59 — Tax on the consumption of manufactured tobacco — Herbal cigarettes — Used exclusively for medical purposes)
JO C 143, 17.6.2006, p. 16–16
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
17.6.2006 |
EN |
Official Journal of the European Union |
C 143/16 |
Judgment of the Court (Fourth Chamber) of 30 March 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën
(Case C-495/04) (1)
(Directive 95/59 - Tax on the consumption of manufactured tobacco - Herbal cigarettes - Used exclusively for medical purposes)
(2006/C 143/28)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: A.C. Smits-Koolhoven
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Art. 7(2) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ 1995 L 291, p. 40 — Medicinal cigarettes — Exclusively medical purpose — Therapeutic or prophylactic purposes
Operative part of the judgment
Article 7(2) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco must be interpreted as meaning that cigarettes without tobacco which do not contain substances having a medical effect but which are presented and marketed as an aid to giving up smoking are not ‘used exclusively for medical purposes’ within the meaning of the second subparagraph of that provision.