Judgment — ECLI:EU:C:2006:218
Date: 2006-03-30
Language of the case: Dutch
Court formation: Fourth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Concepts: Taxes on the consumption of tobacco products
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Tax provisions – Harmonisation of laws – Taxes other than turnover taxes which affect the consumption of manufactured tobacco (Council Directive 95/59, Art. 7(2)) Article 7(2) of Directive 95/59 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. Considerations linked to the presentation, marketing or perception of a product are not, by themselves, enough to qualify that product for the derogation laid down in the second subparagraph of Article 7(2) of Directive 95/59. (see paras 32, 35, operative part)