ECJ HERBAL CIGARETTES EXCISE DUTY CASE – NETHERLANDS
April 1st, 2006
STORIES BY KEITH NUTHALL
HERBAL cigarettes should attract excise duty, even if they contain no tobacco and are marketed as an aid for quitting smoking, the European Court of Justice (ECJ) has ruled. Dutch herbal cigarette wholesaler A.C.Smits-Koolhoven had claimed his products should be exempt from excise duty under EU directive 95/59/EC. He stressed under its terms, cigarettes "used exclusively for medical purposes" were indeed exempt. He argued this applied to his products as they were sold only through chemists and herbalists as 'medicinal herbal ...
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