Wed. Sep 25th, 2024
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Tabak-Zusatzsteuer: Schlussanträge des Generalanwalts am EU-Gerichtshof in der Rechtssache C-336/22 f6 Cigarettenfabrik
28 September 2023
Donnerstag, 28. September 2023
Schlussanträge des Generalanwalts am Gerichtshof in der Rechtssache C-336/22 f6 Cigarettenfabrik
Steuern auf Tabakwaren
Die f6 Cigarettenfabrik stellt Tabakwaren her. Sie entwickelte Tabakstränge, die in ein batteriebetriebenes Heizgerät eingeführt und erhitzt werden. Dadurch entstehe ein nikotinhaltiges Aerosol, das von dem Konsumenten über ein Mundstück inhaliert wird. Durch das Erhitzen des Tabaks unterhalb seiner Verbrennungstemperatur solle der Gehalt an gesundheitsschädlichen Stoffen in dem erzeugten Dampf im Vergleich zu herkömmlichem Zigarettenrauch erheblich reduziert werden.
Nach den bis zum 31. Dezember 2021 geltenden deutschen Vorschriften wurde die Höhe der auf erhitzten Tabak zu entrichtenden Steuer auf der Grundlage der Berechnung für Pfeifentabak bestimmt. Der deutsche Gesetzgeber bestimmte jedoch, dass diese Summe ab Januar 2022 um einen Betrag erhöht werde, den er ausdrücklich als „Zusatzsteuer“ bezeichnet. Nach der ab diesem Zeitpunkt geltenden nationalen Regelung setzt sich die auf erhitzten Tabak zu entrichtende Steuer nämlich aus einem Betrag zusammen, der auf der Grundlage der auf Pfeifentabak anwendbaren Berechnung und dieser zusätzlichen Steuer bestimmt wird. Diese entspricht 80 % des Betrags, der sich ergibt, wenn auf die fraglichen Tabakstangen der für Zigaretten vorgesehene Steuersatz angewandt wird, abzüglich des Betrags, der auf der Grundlage der für Pfeifentabak geltenden Berechnung ermittelt wird.
Die f6 Cigarettenfabrik stellt die Rechtmäßigkeit der zusätzlichen Steuer in Abrede. Sie erhob daher beim Finanzgericht Düsseldorf Klage auf Aufhebung der neuen Besteuerung.
Das Finanzgericht möchte vom Gerichtshof wissen, ob das Unionsrecht einer nationalen Regelung eines Mitgliedstaats über die Erhebung der Tabaksteuer für erhitzten Tabak entgegensteht, die hinsichtlich der Berechnung der Steuer vorsieht, dass neben einem Steuersatz für Pfeifentabak eine Zusatzsteuer erhoben wird.
Generalanwalt Rantos legt heute seine Schlussanträge vor.
Details
- Date:
- 28 September 2023
- Event Categories:
- EU Court of Justice, EVENT, IEU AGENDA
- Event Tags:
- C-336/22 f6 Cigarettenfabrik
Venue
- EU Court of Justice
-
Palais de la Cour de Justice, Boulevard Konrad Adenauer, Kirchberg
Luxembourg, 2925 Luxembourg - Phone
- +35243031
Organizer
- EU Court of Justice
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