# C_2016098EN.01001801.xml

| 14.3.2016 | EN | Official Journal of the European Union | C 98/18 |
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14.3.2016

EN

Official Journal of the European Union

C 98/18

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Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 30 November 2015 — Eko-Tabak s.r.o. v Generální ředitelství cel

(Case C-638/15)

(2016/C 098/23)

Language of the case: Czech

Referring court

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Parties to the main proceedings

Applicant (applicant at first instance): Eko-Tabak s.r.o.

Applicant (applicant at first instance):

Other party to the proceedings (defendant at first instance): Generální ředitelství cel

Other party to the proceedings (defendant at first instance):

Questions referred

Questions referred

| 1. | Where 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 are capable of being smoked after simple preparation (by means of crushing or hand-cutting), can they be regarded as manufactured tobacco within the meaning of Article 2(1)(c)(ii) or, as the case may be, Article 5(1)(a) of Council Directive 2011/64/EU (1) on the structure and rates of excise duty applied to manufactured tobacco (codification)? |
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1.

Where 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 are capable of being smoked after simple preparation (by means of crushing or hand-cutting), can they be regarded as manufactured tobacco within the meaning of Article 2(1)(c)(ii) or, as the case may be, Article 5(1)(a) of Council Directive 2011/64/EU (1) on the structure and rates of excise duty applied to manufactured tobacco (codification)?

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| 2. | If the answer to the first question is in the negative, does Article 5, in conjunction with Article 2, of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) preclude national legislation of a Member State which extends excise duty on manufactured tobacco to tobacco that is not referred to in Articles 2 and 5 of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) and that, while not intended for smoking, can be smoked (is capable of and appropriate for being smoked) and has been prepared for sale to the final consumer? |
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2.

If the answer to the first question is in the negative, does Article 5, in conjunction with Article 2, of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) preclude national legislation of a Member State which extends excise duty on manufactured tobacco to tobacco that is not referred to in Articles 2 and 5 of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) and that, while not intended for smoking, can be smoked (is capable of and appropriate for being smoked) and has been prepared for sale to the final consumer?

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(1)  OJ 2011 L 176, p. 24.

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