Court closes German singles tax loophole

Author (Person)
Series Title
Series Details 15.7.05
Publication Date 15/07/2005
Content Type

In the Opinion of European Court of Justice Advocate General Francis Jacobs, 'singles', a type of self-assembly cigarette popular in Germany, are in fact cigarettes, rather than roll-ups and should be taxed at the same level as cigarettes. The full ruling is expected by the end of 2005.

Related Links
Europa: Eur-lex: Case-law: CURIA: Case C-197/04 http://curia.europa.eu/juris/liste.jsf?pro=&lgrec=en&nat=&oqp=&dates=&lg=&language=en&jur=C%2CT%2CF&cit=none%252CC%252CCJ%252CR%252C2008E%252C%252C%252C%252C%252C%252C%252C%252C%252C%252Ctrue%252Cfalse%252Cfalse&num=C-197%252F04&td=ALL&pcs=O&avg=&page=1&mat=or&jge=&for=&cid=474687

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