Judgment_paragraph 39 · UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-674/19)

39In that regard, it is important to bear in mind that the Court has already stated that simple handling intended to make an unfinished tobacco product capable of being smoked is not industrial processing and that industrial processing refers, by contrast, to the transformation, usually on a large scale and by a standardised process, of raw materials into tangible goods (judgment of 6 April 2017, Eko-Tabak, C‑638/15, EU:C:2017:277, paragraphs 30 to 32).

UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-674/19)

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