General Court 29 April 2026, Case T-194/25, Scrap-Transporteur: Judgment of the General Court (Second Chamber, sitting with five Judges) of 29 April 2026 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Hauptzollamt A v Scrap-Transporteur (Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Smoking tobacco – Concept of tobacco capable of being smoked without further industrial processing – Article 5(1)(a) of Directive 2011/64/UE – Scraps of raw tobacco, uncut but threshed and stripped, capable of being processed into water-pipe tobacco through a complex process carried out at home by the consumer)

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