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:
Statutes:
Directive 2011/64/EU, Directive 95/59/EC
Jurisdiction:
European
Customs and Excise
Updated: 16 August 2022; Ref: scu.537480