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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)
ECLI:EU:UNKNOWN:62017CA0638
62017CA0638
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Official Journal of the European Union
C 206/8
(Case C-638/17) (*)
(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
Parties to the main proceedings
Applicant: 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.
(*)
Language of the case: Lithuanian
* * *