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Case T-194/25, Scrap-Transporteur: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 5 March 2025 – Hauptzollamt A v Scrap-Transporteur
ECLI:EU:UNKNOWN:62025TN0194
62025TN0194
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Official Journal of the European Union
EN
C series
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C/2025/2568
12.5.2025
(Case T-194/25, Scrap-Transporteur)
(C/2025/2568)
Language of the case: German
Referring court
Parties to the main proceedings
Defendant and appellant on a point of law: Hauptzollamt A
Applicant and respondent in the appeal on a point of law: Scrap-Transporteur
Questions referred
Is the concept ‘tobacco which … is capable of being smoked’ in Article 5(1)(a) of Directive 2011/64/EU (<span class="oj-super oj-note-tag">1</span>) to be interpreted as meaning that such capability exists only in the case of products which, in accordance with public perception, are smoked?
Is the concept ‘without further industrial processing’ in Article 5(1)(a) of Directive 2011/64 to be interpreted as also including more complex methods which consumers can use at home
(1) Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ 2011 L 176, p. 24).
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ELI: http://data.europa.eu/eli/C/2025/2568/oj
ISSN 1977-091X (electronic edition)
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