Keywords
Summary

Keywords

1. Tax provisions - Harmonisation of laws - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Directive 95/59 - Determination of minimum retail selling prices for tobacco manufactured by the public authorities - Minimum reference price on all cigarettes sold under the same brand - Not permissible

(Council Directive 95/59, as amended by Directive 1999/81, Art. 9(1))

2. Tax provisions - Harmonisation of laws - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Directives 92/79 and 95/59 - Different rate of tax for dark- and light-tobacco cigarettes - Not permissible

(Council Directives 92/79, Art. 2, and 95/59, as amended by Directive 1999/81, Arts 8(2) and 16(5))

3. Tax provisions - Internal taxation - Prohibition of discrimination between imported products and similar domestic products - Different rate of tax for dark- and light-tobacco cigarettes - Not permissible

(EC Treaty, Art. 95 (now, after amendment, Art. 90 EC)

Summary

1. A Member State which maintains in force a system imposing a minimum reference price on all cigarettes sold under the same brand, even if the minimum price is not directly but indirectly set by reference to the price charged for another product of the same brand, fails to fulfil its obligations under Article 9(1) of Directive 95/59 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as amended by Directive 1999/81, which provides that manufacturers and importers are free to determine the maximum retail selling prices for cigarettes. The fixing of a minimum retail selling price by the public authorities inevitably has the effect of limiting the freedom of producers and importers to determine their maximum retail selling prices since, in any event, those prices cannot be lower than the compulsory minimum price.

( see paras 14-17, 35, operative part )

2. A Member State which maintains in force a system imposing a different rate of tax for dark- and light-tobacco cigarettes fails to fulfil its obligations under Articles 8(2) and 16(5) of Directive 95/59 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as amended by Directive 1999/81 and under Article 2 of Directive 92/79 on the approximation of taxes on cigarettes, which require the application of a single minimum global excise duty, identical for all cigarettes.

( see paras 20, 34-35, operative part )

3. A Member State which maintains in force a system imposing a different rate of tax for dark-tobacco cigarettes, which are almost exclusively manufactured in that State, and light-tobacco cigarettes, which are primarily imported products, to the detriment of the latter, fails to fulfil its obligations under the first paragraph of Article 95 of the Treaty (now, after amendment, the first paragraph of Article 90 EC).

( see paras 29, 34-35, operative part )