Source: All England Reporter
Publisher Citation: [2002] All ER (D) 369 (Feb)
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Jann (President) Von Bahr and La Pergola

Judgment Dates: 27 February 2002

Catchwords

European Community - Failure of a state to fulfil obligations - Taxes affecting the consumption of manufactured tobacco - Minimum reference price for all cigarettes of the same brand - Different rates of tax on light and dark tobacco - Whether member state complying with obligations - Council Directive (EC) 95/59, arts 9(1), 8(2) and 16(5), EC Treaty, art 95.

The Case

The European Court declared that by maintaining in force a system imposing a minimum price for all cigarettes sold under the same brand and a system imposing a different rate of tax for dark and light tobacco cigarettes, to the detriment of the latter, France had failed to fulfil its obligations under arts9(1), 8(2) and 16(5) of Directive (EC) 95-59.

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