ECJ GERMANY
July 1st, 2005
BY KEITH NUTHALLTHE GERMAN government is breaking European Union (EU) excise duty laws by allowing a self-assembled cigarette brand to be sold under tax rates for fine-cut tobacco, rather than higher rates levied on cigarettes, a European Court of Justice (ECJ) official has advised. ECJ advocate general Francis Jacobs concluded that in this way, Germany is breaking EU Directive 95/59/EC on manufactured tobacco taxes and Directive 92/79/EEC on cigarette taxes. The full court usually confirms the views of its advocate generals. This case focuses on 'West Single ...
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