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. |