This document is an excerpt from the EUR-Lex website
Document 61982CJ0090
Az ítélet összefoglalása
Az ítélet összefoglalása
TAX PROVISIONS - HARMONIZATION OF LAWS - TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO - DIRECTIVE NO 72/464 - FIXING OF THE RETAIL SELLING PRICE OF MANUFACTURED TOBACCO BY NATIONAL AUTHORITIES WITHIN THE FRAMEWORK OF THE NATIONAL MONOPOLY OF RETAIL SALES - ADVERSE EFFECT UPON THE COMPETITIVE RELATIONSHIP BETWEEN IMPORTED TOBACCO AND TOBACCO DISTRIBUTED BY THE NATIONAL MONOPOLY - NOT PERMISSIBLE
( COUNCIL DIRECTIVE NO 72/464 , ART . 5 ( 1 ))
FREE MOVEMENT OF GOODS - QUANTITATIVE RESTRICTIONS - MEASURES HAVING EQUIVALENT EFFECT - PRICE SYSTEMS - FIXING OF THE RETAIL SELLING PRICE OF MANUFACTURED TOBACCO BY NATIONAL AUTHORITIES WITHIN THE FRAMEWORK OF THE NATIONAL MONOPOLY OF RETAIL SALES - RESTRICTION OF THE FREEDOM TO IMPORT TOBACCO FROM OTHER MEMBER STATES - NOT PERMISSIBLE
( EEC TREATY , ART . 30 )
NATIONAL MONOPOLIES OF A COMMERCIAL CHARACTER - DUTY TO ADJUST - SCOPE - FIXING OF THE RETAIL SELLING PRICE OF MANUFACTURED TOBACCO BY NATIONAL AUTHORITIES WITHIN THE FRAMEWORK OF THE NATIONAL MONOPOLY OF RETAIL SALES - ADVERSE EFFECT UPON THE MARKETING OF TOBACCO IMPORTED FROM OTHER MEMBER STATES - NOT PERMISSIBLE
( EEC TREATY , ART . 37 )
ALTHOUGH IT REMAINS LAWFUL FOR A MEMBER STATE TO LIMIT THE EFFECT OF THE PRINCIPLE OF THE FREE DETERMINATION OF THE RETAIL SELLING PRICES OF MANUFACTURED TOBACCO BY THE MANUFACTURER OR IMPORTER , ENSHRINED IN ARTICLE 5 ( 1 ) OF DIRECTIVE NO 72/464 , BY THE APPLICATION OF ANY MEASURES OF A GENERAL NATURE INTENDED TO ENSURE CONTROL OF THE INCREASE OF PRICES , THE POWER TO FIX TOBACCO PRICES RESERVED TO THE GOVERNMENT OF THAT STATE BY NATIONAL LEGISLATION WITHIN THE SCOPE OF THE PROVISIONS ORGANIZING THE NATIONAL MONOPOLY OF RETAIL SALES OF MANUFACTURED TOBACCO , IS INCOMPATIBLE WITH THE SCHEME AND OBJECTIVE OF THE DIRECTIVE AND THE INTERPRETATION OF ARTICLE 5 ( 1 ) THEREOF TO THE EXTENT TO WHICH THAT POWER , BY ALTERING THE SELLING PRICE DETERMINED BY THE MANUFACTURER OR IMPORTER , ALLOWS THE COMPETITIVE RELATIONSHIP BETWEEN IMPORTED TOBACCO AND TOBACCO MARKETED BY THE NATIONAL MONOPOLY TO BE ADVERSELY AFFECTED .
THE EXERCISE OF THAT POWER IS ALSO CONTRARY TO ARTICLE 30 OF THE TREATY , INASMUCH AS IT ALLOWS THE PUBLIC AUTHORITY , BY A SELECTIVE INTERVENTION AS REGARDS TOBACCO PRICES , TO RESTRICT THE FREEDOM OF IMPORTATION OF TOBACCO ORIGINATING IN OTHER MEMBER STATES . IT IS FURTHERMORE CONTRARY TO ARTICLE 37 INASMUCH AS THE FIXING OF A PRICE OTHER THAN THAT DETERMINED BY THE MANUFACTURER OR IMPORTER CONSTITUTES AN EXTENSION TO IMPORTED TOBACCO OF A PREROGATIVE TYPICAL OF THE NATIONAL MONOPOLY , OF SUCH A NATURE AS ADVERSELY TO AFFECT THE MARKETING OF IMPORTED TOBACCO UNDER NORMAL CONDITIONS OF COMPETITION .