Failure of a Member State to fulfil obligations Justification Directive 95/59/EC Taxes other than turnover taxes which affect the consumption of manufactured tobacco Article 9(1) Free determination, by manufacturers and importers, of the maximum retail selling prices of their products National legislation imposing a minimum retail selling price for cigarettes Protection of public health
Sumário
Judgment of the Court (Third Chamber) of 24 June 2010.
European Commission v Italian Republic.
Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - Justification - Protection of public health.
Case C-571/08.
Texto da decisão
Judgment of the Court (Third Chamber) of 24 June 2010 – Commission v Italy
(Case C‑571/08)
Failure of a Member State to fulfil obligations – Directive 95/59/EC – Taxes other than turnover taxes which affect the consumption of manufactured tobacco – Article 9(1) – Free determination, by manufacturers and importers, of the maximum retail selling prices of their products – National legislation imposing a minimum retail selling price for cigarettes – Justification – Protection of public health
Tax provisions – Harmonisation of laws – Taxes other than turnover taxes which affect the consumption of manufactured tobacco (Council Directive 95/59, Art. 9(1)) (see paras 39-40, 43, 47-52)
Re:
| Failure of a Member State to fulfil obligations – Infringement of Article 9 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ 1995 L 291, p. 40) – Fixing minimum prices – Approval of prices. |
Operative part
The Court:
|
1. |
Declares that, by providing for a minimum price for cigarettes, the Italian Republic has failed to fulfil its obligations under Article 9(1) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as amended by Council Directive 2002/10/EC of 12 February 2002; |
|
2. |
Orders the Italian Republic to pay the costs. |