Avrupa Birli\u011fi Genel Mahkemesi, Almanya\u2019da ele ge\u00e7irilen i\u015flenmemi\u015f t\u00fct\u00fcn k\u0131rp\u0131nt\u0131lar\u0131n\u0131n (bitmi\u015f\/nihai hale getirilmemi\u015f par\u00e7alar\u0131n) \u201csigara i\u00e7ilen t\u00fct\u00fcn\u201d olarak vergilendirilmesi gerekti\u011fini teyit etti. Karar, kapsaml\u0131 bir DIY (evde kendin yap) haz\u0131rl\u0131k gerekip gerekmedi\u011fine bakmaks\u0131z\u0131n, t\u00fcketici al\u0131\u015fkanl\u0131klar\u0131 yerine nesnel fiziksel \u00f6zellikleri \u00f6ne \u00e7\u0131kar\u0131yor ve blok genelinde t\u00fct\u00fcn t\u00fcketim vergileri i\u00e7in daha s\u0131k\u0131 bir \u00e7er\u00e7eve olu\u015fturuyor.<\/p>\n\n\n\n
Hukuki s\u00fcre\u00e7, Alman g\u00fcmr\u00fcklerinin Scrap-Transporteur taraf\u0131ndan ta\u015f\u0131nan bir tonun \u00fczerindeki i\u015flenmi\u015f ancak bitmemi\u015f t\u00fct\u00fcn sevk\u0131yat\u0131n\u0131 durdurmas\u0131yla ba\u015flad\u0131. Yetkililer sevkiyat\u0131 vergilendirilebilir sigara i\u00e7ilen t\u00fct\u00fcn olarak s\u0131n\u0131fland\u0131rd\u0131ktan sonra, Alman nakliye \u015firketi faturaya itiraz ederek maddenin mevcut haliyle kullan\u0131labilir olmad\u0131\u011f\u0131n\u0131 ileri s\u00fcrd\u00fc.<\/p>\n\n\n\n
Uyu\u015fmazl\u0131\u011f\u0131 \u00e7\u00f6zmek i\u00e7in Almanya\u2019n\u0131n ba\u015f vergi mahkemesi, L\u00fcksemburg\u2019da AB Genel Mahkemesi\u2019nden g\u00f6r\u00fc\u015f istedi. Tart\u0131\u015fman\u0131n merkezinde, bir \u00fcr\u00fcn\u00fcn s\u0131n\u0131fland\u0131rmas\u0131n\u0131n ger\u00e7ek hayattaki t\u00fcketici kullan\u0131m\u0131 ve haz\u0131rl\u0131k miktar\u0131yla ne \u00f6l\u00e7\u00fcde de\u011fi\u015fti\u011fi; yani \u00fcr\u00fcn\u00fcn temel niteli\u011finin ne kadar d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc yer ald\u0131.<\/p>\n\n\n\n