- Latest available (Revised)
- Point in Time (27/02/2010)
- Original (As adopted by EU)
Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (repealed)
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The following shall be deemed to be smoking tobacco:
tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;
[F1tobacco refuse put up for retail sale which does not fall under Articles 3 and 4 and which can be smoked. For the purpose of this Article, ‘ tobacco refuse ’ shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.]
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