AG Ettema believes that Directive 2011/64 has a broad definition of smoking tobacco, including tobacco waste. The Supreme Court is considering referring preliminary questions to the Court of Justice of the EU. X has requested the release of ‘tobacco waste’ into free circulation, but an invitation to pay €1,592,962 in excise duty was disputed. The North Holland District Court quashed the invitation to pay, while the Amsterdam Court of Appeal ruled that the tobacco in question is suitable for smoking under Directive 2011/64. X argues that the tobacco burns too hard and produces bitter smoke, making it unsuitable for smoking. AG Ettema recommends submitting preliminary questions to the EU Court of Justice regarding the suitability of the tobacco product for smoking without further industrial processing.
Source Taxlive
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