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Document 61989CJ0287
Sommarju tas-sentenza
Sommarju tas-sentenza
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1. Tax provisions - Harmonization of legislation - Taxes other than turnover taxes on the consumption of manufactured tobacco - Article 5 of Directive 72/464 - Scope - Fixing by the public authorities of selling prices without regard to Article 30 of the Treaty - Not permissible
(EEC Treaty, Art. 30; Council Directive 72/464)
2. Free movement of goods - Quantitative restrictions - Measures having equivalent effect - Price schemes - Minimum selling prices for manufactured tobacco imposed by means of tax measures without consideration of the cost prices of importers - Not permissible
(EEC Treaty, Art. 30)
1. Although Article 5(1) of Directive 72/464 specifies that the right given to manufacturers and importers of manufactured tobacco freely to determine the maximum retail selling prices for their products may not hinder implementation of the national systems of legislation regarding the control of price levels or the observance of imposed prices, it does not follow that Member States are authorized to fix prices for tobacco without regard to the rule that such prices may be freely determined by manufacturers or importers. Firstly, the expression "control of price levels" cannot refer to anything other than national laws of a general nature, designed to check price increases, and, secondly, the expression "observance of imposed prices" must be understood as referring to a price which, once determined by the manufacturer or importer and approved by the public authorities, is binding as a maximum price and must be observed as such at all stages of the distribution chain, up to the sale to the consumer.
Similarly, Article 5(2) of the directive, which authorizes the Member States to fix a scale of retail selling prices for each group of manufactured tobacco, has neither the object nor the effect of allowing the Member States to impose on traders a minimum retail selling price in conditions which disregard Article 30 of the Treaty, the object of the provision being solely to facilitate the levying of excise duty on tobacco.
2. The imposition by a Member State of minimum retail selling prices on an undertaking importing manufactured tobacco by means of a refusal to supply tax stamps showing selling prices lower that those envisaged by the national scale, without taking any account of the cost prices of the undertaking and the possibility for it to reflect the resultant competitive advantage in its selling prices, constitutes a measure having effect equivalent to a quantitative restriction on imports, prohibited by Article 30 of the Treaty.