There is no legal entitlement to smoking breaks. Legally, you are only entitled to recreational breaks during work, which you can also use as a smoking break. It is therefore important to know what your employer stipulates for you as a smoker.
Companies are often accommodating to smokers and most corporate cultures have engaged with the need to smoke. However, a smoking break that is not permitted or a smoking break that takes place, for example, when you should actually be attending to an important task, constitutes a breach of duty on your part towards the employer. Such behavior is subject to a warning.