Interpretación del concepto «tabaco para fumar» a efectos del impuesto especial que grava las labores del tabaco: STGUE de 15 de abril de 2026, T-190/25

Abstract

This judgment highlights the importance, when classifying a product that may be subject to excise duty, such as tobacco, of having regard to the nature of the product rather than to its tariff classification, which is primarily intended for statistical purposes and should not determine the substance of the item subject to taxation.