Judgment;Summary — ECLI:EU:C:2019:316
Date: 2019-04-11
Language of the case: Lithuanian
Court formation: Fifth Chamber
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 15 November 2017 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v ‘Skonis ir kvapas’ UAB (Case C-638/17) Language of the case: Lithuanian Referring court Lietuvos vyriausiasis administracinis teismas Parties to the main proceedings Appellant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Other party: ‘Skonis ir kvapas’ UAB Questions referred Must Article 4(1) of Council Directive 2011/64/EU 1 of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) be interpreted as meaning that the term ‘cigars or cigarillos’ covers (or does not cover) cases where part of the wrapper of natural or reconstituted tobacco is additionally covered by another outer (paper) layer, as in the case at issue? Is it relevant to the answer to that question that the use of paper as an additional layer in the outer wrapper of the tobacco product (where the filter is) means that it is visually similar to a cigarette? ____________ 1 OJ 2011 L 176, p. 24.