GERMANY TOBACCO ROLLS

BY ALAN OSBORN and KEITH NUTHALLTHE EUROPEAN Commission is threatening Germany with legal action at the European Court of Justice over its taxing of rolls of tobacco - inserted by smokers into separately-sold paper tubes with filters - at a lower rate than for standard cigarettes. The German government claims that these products should be regarded as fine-cut tobacco, (for which a lower rate of duty applies), while Brussels is insisting that they should be classified as regular cigarettes and taxed as such. It claims that article 4(1) of directive 95/59/EEC on ...


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