Judgment of the Court (Sixth Chamber) of 25 March 2021 — European Commission v Hungary

(Case C-856/19) (1)

(Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2011/64/EU - Article 10(2) and (3) - Excise duty applied to manufactured tobacco - Rate of the overall excise duty on cigarettes lower than the prescribed minimum rate - Internal difficulties - Threat of serious disruption to public order - Duty of sincere cooperation)

(2021/C 206/14)

Language of the case: Hungarian

Parties

Applicant: European Commission (represented by: C. Perrin and A. Sipos, acting as Agents)

Defendant: Hungary (represented by: M. Z. Fehér and G. Koós, acting as Agents)

Operative part of the judgment

The Court:

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 1 000 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.

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(1)  OJ C 19, 20.1.2020.