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Case C-674/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Skonis ir kvapas’ UAB v Muitinės departamentas 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 2(2) — Article 5(1) — Concept of ‘Products consisting in whole or in part of substances other than tobacco’ — Concept of ‘Smoking tobacco’ — Water-pipe tobacco)
ECLI:EU:UNKNOWN:62019CA0674
62019CA0674
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Official Journal of the European Union
C 390/15
(Case C-674/19) (1)
(Reference for a preliminary ruling - Structure and rates of excise duty applied to manufactured tobacco - Directive 2011/64/EU - Article 2(2) - Article 5(1) - Concept of ‘Products consisting in whole or in part of substances other than tobacco’ - Concept of ‘Smoking tobacco’ - Water-pipe tobacco)
(2020/C 390/21)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Applicant: ‘Skonis ir kvapas’ UAB
Defendant: Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
Interested party: Vilniaus teritorinė muitinė
Operative part of the judgment
Articles 2 and 5 of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be construed as meaning that water-pipe tobacco, consisting of tobacco, which makes up 24 % thereof, and other substances such as sugar syrup, glycerine, flavourings and preservative, must be regarded as a product ‘consisting … in part of substances other than tobacco’ and as ‘smoking tobacco’ within the meaning of those provisions and must therefore be regarded, in its entirety and irrespective of the substances other than tobacco contained therein, as smoking tobacco subject to the excise duty on tobacco.
(1) OJ C 413, 9.12.2019.