Yesmoke Tobacco (Judgment): ECJ 9 Oct 2014

ECJ Reference for a preliminary ruling – Tax provisions – Harmonisation of laws – Directives 95/59/EC and 2011/64/EU – Structure and rates of excise duty applied to manufactured tobacco – Establishment of an excise duty – Principle establishing one rate of excise duty for all cigarettes – Possibility for the Member States of establishing a minimum amount of excise duty – Cigarettes in the lowest price category – National legislation – Specific category of cigarettes – Excise duty set at 115%

Judges:

T. von Danwitz (Rapporteur), P

Citations:

C-428/13, [2014] EUECJ C-428/13

Links:

Bailii

Statutes:

Directive 2011/64/EU, Directive 95/59/EC

Jurisdiction:

European

Customs and Excise

Updated: 16 August 2022; Ref: scu.537480