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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’)
ECLI:EU:UNKNOWN:62015CA0638
62015CA0638
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Valentina R., lawyer
29.5.2017
Official Journal of the European Union
C 168/13
(Case C-638/15) (<span class="super note-tag">1</span>)
((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
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.
(<span class="note">1</span>) OJ C 98, 14.3.2016.