3.
Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco · European Union
rolls of tobacco with an outer wrapper of the normal colour of a cigar, and a binder, of reconstituted tobacco, where at least 60 % by weight of the tobacco particles are both wider and longer than 1,75 mm and where the wrapper is fitted in spiral form with an acute angle of at least 30 ° to the longitudinal axis of the cigar;
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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.