Article 2

Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco · European Union

1. The following shall be considered to be manufactured tobacco: cigarettes; cigars and cigarillos; smoking tobacco - fine-cut tobacco for the rolling of cigarettes, other smoking tobacco; as defined in Articles 3 to 7. 2. The Council shall, on a proposal from the Commission, adopt the provisions necessary to determine the way in which manufactured tobacco should be defined and classified in groups. 3. Notwithstanding existing Community provisions, the definitions referred to in Articles 3 to 7 shall be without prejudice to the choice of system or the level of taxation which shall apply to the different groups of products referred to in these Articles.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.