Judgment_paragraph 18 · Brinkmann Tabakfabriken GmbH v Skatteministeriet (C-319/96)

18A product of the kind at issue in the main proceedings thus falls within the scope of Article 4(1) of the Second Directive, which defines smoking tobacco. The rolls of tobacco at issue here in fact consist of tobacco which has been cut and is capable of being smoked without further industrial processing.

Brinkmann Tabakfabriken GmbH v Skatteministeriet (C-319/96)

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