This document is an excerpt from the EUR-Lex website
Document 61998CJ0216
Sommarju tas-sentenza
Sommarju tas-sentenza
Tax provisions - Harmonisation of laws - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Determination of minimum retail selling prices for manufactured tobacco by the public authorities - Not permissible
(Council Directive 95/59, Art. 9)
$$By adopting and maintaining in force legislative provisions which require minimum retail selling prices for manufactured tobacco to be determined by ministerial decree, a Member State fails to fulfil its obligations under Article 9 of Council Directive 95/59 on taxes other than turnover taxes which affect the consumption of manufactured tobacco; that article provides that manufacturers or, where appropriate, their representatives or authorised agents in the Community and importers of tobacco from non-member countries are to be free to determine the maximum retail selling price for each of their products, the aim being to ensure effective competition between them. The setting of a minimum selling price by 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, such prices cannot be any lower than the compulsory minimum price.
( see paras 20-21, 33 and operative part )