1. — Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover…

1.

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

The following shall be deemed to be cigarettes: rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 3; rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes; rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper. Until 31 December 1998, the Federal Republic of Germany shall be authorized to tax the rolls of tobacco referred to in (b) at least at the rate or amount applicable to fine-cut tobacco for the rolling of cigarettes.

← Article 4 · All articles · (a) →

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