1. 

Member States – Obligations resulting from Union law – Failure to fulfil obligations – National system pleaded as justification – Not permissible

(Art. 258 TFEU)

(see paras 48, 49)

2. 

Tax provisions – Harmonisation of laws – Taxes other than turnover taxes which affect the consumption of manufactured tobacco – Directive 2011/64 – Application and collection, after the expiry of a transitional period, of a lower excise duty than that provided for in that directive – Not permissible – Justifications – None

(Council Directive 2011/64, Art. 11(2))

(see paras 51, 54, 64, 65, operative part 1)

3. 

Acts of the institutions – Directives – Periods for implementation – Extension of time limit which has proven insufficient – Procedure

(Art. 288 TFEU)

(see para. 55)

4. 

Member States – Obligations – Failure to fulfil obligations – Justification – Principle of sincere cooperation – Invocation by a Member State to preclude a finding of failure to fulfil obligations – Not permissible

(Art. 258 TFEU)

(see paras 57, 59)

1.

Declares that, by applying to cigarettes an overall excise duty of less than 60% of the weighted average retail selling price of cigarettes released for consumption and levying an excise duty of less than EUR 115 per 1000 cigarettes, after the expiry of the transitional period granted until 31 December 2017, Hungary has failed to fulfil its obligations under Article 10(2) and (3) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco;

2.

Orders Hungary to pay the costs.