CELEX: 62017CN0638
Language: en
Date: 2017-11-15 00:00:00
Title: Case C-638/17: 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

12.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 52/16
            
         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)
   (2018/C 052/22)
   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.