Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) Basic information Dates Date of document: Date of publication: Date of effect: January 1, 2011 Entry into force - See Art 22 Date of transposition: Modified by Modifies Modifies: Repeal: Affected by case Judgment of the Court (Fifth Chamber), 9 October 2014. Ministero dell’Economia e delle Finanze and Amministrazione Autonoma dei Monopoli di Stato (AAMS) v Yesmoke Tobacco SpA. Request for a preliminary ruling from the Consiglio di Stato. Reference for a preliminary ruling — Tax provisions — Harmonisation of laws — Directives 95/59/EC and 2011/64/EU — Structure and rates of excise duty applied to manufactured tobacco — Establishment of an excise duty — Principle establishing one rate of excise duty for all cigarettes — Possibility for the Member States of establishing a minimum amount of excise duty — Cigarettes in the lowest price category — National legislation — Specific category of cigarettes — Excise duty set at 115%. Case C‑428/13. Judgment of the Court (Sixth Chamber) of 6 April 2017. Eko-Tabak s.r.o. v Generální ředitelství cel. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Directive 2011/64/EU — Article 2(1)(c) — Article 5(1)(a) — Definitions of ‘smoking tobacco’, ‘tobacco which has been cut or otherwise split’ and ‘industrial processing’. Case C-638/15. Judgment of the Court (Fifth Chamber) of 11 April 2019. Proceedings brought by Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Structure and rates of excise duty applied to manufactured tobacco — Directive 2011/64/EU — Article 4(1)(a) — Concept of ‘cigars or cigarillos’ — Rolls of tobacco with an outer wrapper of natural tobacco which is partially covered by an additional paper layer. Case C-638/17. Judgment of the Court (Sixth Chamber) of 21 September 2016. Criminal proceedings against Etablissements Fr. Colruyt NV. Request for a preliminary ruling from the Hof van beroep te Brussel. Reference for a preliminary ruling — Directive 2011/64/EU — Article 15(1) — Free determination, by the manufacturers and importers, of the maximum retail selling prices of manufactured tobacco products — National regulation prohibiting the sale of such products by retailers at prices lower than those indicated on the revenue stamp — Free movement of goods — Article 34 TFEU — Selling arrangements — Article 101 TFEU, read in conjunction with Article 4(3) TEU. Case C-221/15. Judgment of the Court (Eighth Chamber) of 16 September 2020. UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Structure and rates of excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 2(2) – Article 5(1) – Concept of ‘Products consisting in whole or in part of substances other than tobacco’ – Concept of ‘Smoking tobacco’ – Water-pipe tobacco. Case C-674/19. Judgment of the Court (Tenth Chamber) of 9 June 2022. Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA. Request for a preliminary ruling from the Varhoven administrativen sad. Request for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 11 – Reimbursement of excise duty on excise goods released for consumption – Directive 2011/64/EU – point (b) of the first paragraph of Article 17 – Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision – Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under customs supervision – None. Case C-55/21. Case C-596/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 October 2017 — Japan Tobacco International SA, Japan Tobacco International France SAS v Premier ministre, Ministre de l’Action et des Comptes publics, Ministre des Solidarités et de la Santé article 2 article 15 article 3 article 4 Case C-55/21: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 28 January 2021 — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD article 17 paragraph 1 point (b) Case C-221/15: Request for a preliminary ruling from the Hof van Beroep te Brussel (Belgium) lodged on 13 May 2015 — Openbaar Ministerie v Etablissements Fr. Colruyt NV Case C-638/17: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 15 November 2017 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v ‘Skonis ir kvapas’ UAB Case C-336/22: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 23 May 2022 — f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld article 14 paragraph 1 unnumbered paragraph 1 point (b) article 14 paragraph 3 article 14 paragraph 2 unnumbered paragraph 1 point (c) Case C-674/19: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 10 September 2019 — ‘Skonis ir kvapas’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos article 5 paragraph 1 article 2 paragraph 2 Case C-638/15: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 30 November 2015 — Eko-Tabak s.r.o. v Generální ředitelství cel Legal basis Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 2 - Tax provisions Article 113(ex Article 93 TEC) EuroVoc Vocabulary Tobacco Excise Raw tobacco Tax harmonisation Taxation Excise duty Excise duties Agro-industry Manufactured goods Tobacco