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Document C2005/171/11

Case C-167/05: Action brought on 14 April 2005 by the Commission of the European Communities against the Kingdom of Sweden

ĠU C 171, 9.7.2005, p. 6–6 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

9.7.2005   

EN

Official Journal of the European Union

C 171/6

Action brought on 14 April 2005 by the Commission of the European Communities against the Kingdom of Sweden

(Case C-167/05)

(2005/C 171/11)

Language of the case: Swedish

An action against the Kingdom of Sweden was brought before the Court of Justice of the European Communities on 14 April 2005 by the Commission of the European Communities, represented by L. Ström van Lier and K. Gross, with an address for service in Luxembourg.

The Commission claims that the Court should:

1.

declare that, by applying internal taxes by which beer mainly produced in Sweden is protected indirectly to against wine mainly imported from other Member States, the Kingdom of Sweden has failed to fulfil its obligations under the second paragraph of Article 90 EC;

2.

order the Kingdom of Sweden to pay the costs.

Pleas in law and main arguments

Alcoholic beverages are sold to the individual consumer in Sweden via a State-owned retail trade monopoly, Systembolaget AB. Strong beer, in other words beer containing more than 3.5 % alcohol by volume, and wines are sold through Systembolaget AB. Lighter wines in the middle price range are regarded as being interchangeable with strong beer.

Beer is subject to an alcohol tax which is on average and as a percentage is significantly lower than the equivalent tax on wine. No ground has been put forward which justifies that difference in that selective purchase tax. The difference in the tax affects the price of the respective products. The difference in price is increased by the application of VAT at the rate of 25 % to the products.

The effect of the tax on the price of the respective products is likely to distort competition between goods and the internal selective purchase taxes are such as to strengthen domestic patterns of consumption, reduce potential consumption of wine and thus they are likely to afford indirect protection to beer to the detriment of wine.

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