CELEX: 62015CA0638
Language: en
Date: 2017-04-06 00:00:00
Title: Case C-638/15: Judgment of the Court (Sixth Chamber) of 6 April 2017 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Eko-Tabak s. r. o. v Generální ředitelství cel (Reference for a preliminary ruling — Directive 2011/64/EU — Article 2(1)(c) — Article 5(1)(a) — Definitions of ‘smoking tobacco’, ‘tobacco which has been cut or otherwise split’ and ‘industrial processing’)

29.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 168/13
            
         Judgment of the Court (Sixth Chamber) of 6 April 2017 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Eko-Tabak s. r. o. v Generální ředitelství cel
   (Case C-638/15) (1)
   
   ((Reference for a preliminary ruling - Directive 2011/64/EU - Article 2(1)(c) - Article 5(1)(a) - Definitions of ‘smoking tobacco’, ‘tobacco which has been cut or otherwise split’ and ‘industrial processing’))
   (2017/C 168/15)
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Applicant: Eko-Tabak s. r. o.
   
      Defendant: Generální ředitelství cel
   
      Operative part of the judgment
   
   Article 2(1)(c) and Article 5(1) 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 dried, flat, irregular, partly stripped leaf tobacco and/or parts thereof which have undergone primary drying and controlled dampening, which contain glycerine and which are capable of being smoked after simple processing by means of crushing or hand-cutting, fall within the definition of ‘smoking tobacco’ for the purpose of those provisions.
   
      (1)  OJ C 98, 14.3.2016.