CELEX: C2006/143/28
Language: en
Date: 2006-06-17 00:00:00
Title: Case C-495/04: Judgment of the Court (Fourth Chamber) of  30 March 2006  (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën (Directive 95/59 — Tax on the consumption of manufactured tobacco — Herbal cigarettes — Used exclusively for medical purposes)

17.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 143/16
            
         Judgment of the Court (Fourth Chamber) of 30 March 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën
   (Case C-495/04) (1)
   
   (Directive 95/59 - Tax on the consumption of manufactured tobacco - Herbal cigarettes - Used exclusively for medical purposes)
   (2006/C 143/28)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: A.C. Smits-Koolhoven
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Art. 7(2) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ 1995 L 291, p. 40 — Medicinal cigarettes — Exclusively medical purpose — Therapeutic or prophylactic purposes
   Operative part of the judgment
   Article 7(2) of Council Directive 95/59/EC of 27 November 1995 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.
   
      (1)  OJ C 31, 5.2.2005.