Opinion of the Advocate General — ECLI:EU:C:2005:476
Date: 2005-07-14
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Procedure: Action for failure to fulfil obligations - successful
Origin: Germany

Summary of the Judgment Tax provisions — Harmonisation of laws — Taxes other than turnover taxes which affect the consumption of manufactured tobacco – Directives 92/79 and 95/59 – Application of the rate of tax for tobacco for self-rolled cigarettes to rolls of tobacco intended to be slipped into cigarette tubes – Not permissible (Council Directives 92/79, Art. 2, first para., and 95/59, Art. 4(1)( b)) A Member State which applies the rate of tax for fine-cut tobacco for self-rolled cigarettes to rolls of tobacco intended to be slipped into cigarette tubes by simple non-industrial handling has failed to fulfil its obligations under Article 4(1)(b) of Council Directive 95/59 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, and the first paragraph of Article 2 of Council Directive 92/79 on the approximation of taxes on cigarettes. (see paras 32-33, operative part)