CELEX: 62017CA0638
Language: en
Date: 2019-04-11 00:00:00
Title: Case C-638/17: Judgment of the Court (Fifth Chamber) of 11 April 2019 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — proceedings brought by Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Structure and rates of excise duty applied to manufactured tobacco — Directive 2011/64/EU — Article 4(1)(a) — Concept of ‘cigars or cigarillos’ — Rolls of tobacco with an outer wrapper of natural tobacco which is partially covered by an additional paper layer)

17.6.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 206/8
            
         
      Judgment of the Court (Fifth Chamber) of 11 April 2019 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — proceedings brought by Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
      (Case C-638/17) (1)
      
      (Reference for a preliminary ruling - Structure and rates of excise duty applied to manufactured tobacco - Directive 2011/64/EU - Article 4(1)(a) - Concept of ‘cigars or cigarillos’ - Rolls of tobacco with an outer wrapper of natural tobacco which is partially covered by an additional paper layer)
      (2019/C 206/09)
      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
      
         Operative part of the judgment
      
      Article 4(1)(a) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as meaning that tobacco products, such as those at issue in the main proceedings, part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper layer, liable to make those products visually similar to cigarettes, fall within the category of cigars or cigarillos, within the meaning of that provision.
      
         (1)  OJ C 52, 12.2.2018.