The European Court of Justice is responsible for clarifying particularly important detailed tax issues. One question that is currently being clarified is the Tobacco tax and it is: When can tobacco be smoked?

Sounds almost philosophical, doesn't it? But first things first.

The principle is: If tobacco leaves are suitable for smoking, they are subject to tobacco tax. And the Tobacco Tax Act specifies when this is the case.

Smoking tobacco is therefore tobacco that is used in
- is in cut, otherwise shredded, spun or pressed into sheets, and
- is suitable for smoking without further industrial processing.

The question now is whether "scraps" - threshed tobacco leaves with the ribs removed - are already smokable.

The answer, as so often in tax law, is: it depends!

Namely, what the "general public perception" is. The Federal Fiscal Court has turned to the European Court of Justice with this very question.

In their decision, the judges must also take into account whether the raw tobacco could be made "smokeable" by the consumer in a non-industrial way.

The judges' heads will surely be spinning. 😉

👉 Do you have questions and are you looking for a reliable tax expert? We will be happy to assist you and help you with your tax questions and concerns: www.wsb-berater.com/leistungen


#Accident at work #Administrative law #Stunning court rulings #Tax advice #WSB