Judgment of the Court (Fifth Chamber) 27 February 2002 in Case C-302/00: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Directives 95/59/EC and 92/79/EEC — Article 95 of the EC Treaty (now, after amendment, Article 90 EC) — Taxes affecting the consumption of manufactured tobaccos — Minimum reference price for all cigarettes of the same brand — Different rates of tax on dark-tobacco and light-tobacco cigarettes)
Date: 2002-05-04
Institutions: Court of Justice
Subjects: France, action for failure to fulfil an obligation, tax harmonisation, tax on consumption, tobacco industry

C 109/12

EN

Official Journal of the European Communities

4.5.2002

1. Declares that, by requiring undertakings engaged in the
provision of temporary labour which are established in other
Member States to maintain their registered office or a branch
office on Italian territory, and so lodge a guarantee of ITL
700 million with a credit institution having its registered office
or a branch office on Italian territory, the Italian Republic has
failed to fulfil its obligations under Articles 49 EC and 56 EC.

2. Orders the Italian Republic to pay the costs.

1. Declares that, by maintaining in force a tax applicable to
passengers embarking and disembarking in the ports of Genoa,
Naples and Trieste (Italy) when arriving from or travelling to
ports in another Member State or a third country, but not in
the case of carriage between two ports located on Italian
territory, the Italian Republic has failed to fulfil its obligations
under Article 1 of Council Regulation (EEC) No 4055/86 of
freedom to
22 December 1986 applying the principle of
provide services to maritime transport between Member States
and between Member States and third countries;

(1) OJ C 259 of 9.9.2000.

2. Orders the Italian Republic to pay the costs.

(1) OJ C 285 of 7.10.2000.

JUDGMENT OF THE COURT

(Third Chamber)

19 February 2002

in Case C-295/00: Commission of the European Communi-
ties v Italian Republic (1)

(Failure by a Member State to fulfil its obligations —
Infringement of Article 1 of Regulation (EEC) No 4055/86
— Disembarkation/embarkation tax payable by passengers
— Tax not applicable to passengers travelling between ports
on Italian territory)

(2002/C 109/18)

(Language of the case: Italian)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-295/00, Commission of the European Communities
(agents: E. Traversa and B. Mongin) v Italian Republic (agent:
U. Leanza, assisted by G. De Bellis): Application for a
declaration that, by maintaining in force a tax applicable to
passengers embarking and disembarking in the ports of Genoa,
Naples and Trieste (Italy) when arriving from or travelling to
ports in another Member State or a third country, but not in
the case of carriage between two ports located on Italian
territory, the Italian Republic has failed to fulfil its obligations
under Article 1 of Council Regulation (EEC) No 4055/86 of
22 December 1986 applying the principle of freedom to
provide services to maritime transport between Member States
and between Member States and third countries (OJ 1986
L 378, p. 1),
(Third Chamber), composed of:
the Court
F. Macken, President of
the Chamber, C. Gulmann and
J.-P. Puissochet (Rapporteur), Judges; S. Alber, Advocate Gen-
eral; R. Grass, Registrar, has given a judgment on 19 February
2002, in which it:

JUDGMENT OF THE COURT

(Fifth Chamber)

27 February 2002

in Case C-302/00: Commission of the European Communi-
ties v French Republic (1)

(Failure by a Member State to fulfil its obligations —
Directives 95/59/EC and 92/79/EEC — Article 95 of the EC
Treaty (now, after amendment, Article 90 EC) — Taxes
affecting the consumption of manufactured tobaccos —
Minimum reference price for all cigarettes of the same brand
— Different rates of tax on dark-tobacco and light-tobacco
cigarettes)

(2002/C 109/19)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-302/00, Commission of the European Communities
(Agents: E. Traversa and C. Giolito) v French Republic (Agents:
G. de Bergues and S. Seam):
for a declaration that by
maintaining in force:

4.5.2002

EN

Official Journal of the European Communities

C 109/13

— a system imposing a minimum reference price on all

cigarettes, and

— a system imposing different tax rates on dark-tobacco
and light-tobacco cigarettes, to the disadvantage of the
latter,

the French Republic has failed to fulfil its obligations under
Article 9(1), Article 8(2) and Article 16(5) 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), as amended by Council Directive
1999/81/EC of 29 July 1999 (OJ 1999 L 211, p. 47), and
Article 2 of Council Directive 92/79/EEC of 19 October 1992
on the approximation of taxes on cigarettes (OJ 1992 L 316,
p. 8), and under the first paragraph of Article 95 of the EC
Treaty (now, after amendment, the first paragraph of Article 90
EC), or alternatively under the second paragraph of Article 95
of the EC Treaty, the Court (Fifth Chamber), composed of:
P. Jann, President of the Chamber, S. von Bahr (Rapporteur)
and A. La Pergola,
Judges; S. Albert, Advocate General;
H. von Holstein, Deputy Registrar, has given a judgment on
27 February 2002, in which it:

1. Declares that, by maintaining in force

— a system imposing a minimum reference price on 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,

the French Republic has failed to fulfil its obligations under
Article 9(1), Article 8(2) and Article 16(5) 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 1999/81/EC of 29 July 1999,
Article 2 of Council Directive 92/79/EEC of 19 October 1992
on the approximation of taxes on cigarettes and the first
paragraph of Article 95 of the EC Treaty;

2.

The French Republic is ordered to pay the costs.

(1) OJ C 285 of 7.10.2000.

JUDGMENT OF THE COURT

(Third Chamber)

19 February 2002

in Case C-366/00: Commission of the European Communi-
ties v Grand Duchy of Luxembourg (1)

Luxembourg (agent: J. Faltz): Application for a declaration
that, by failing to adopt or, in the alternative, to notify to
the laws,
the Commission, within the prescribed period,
regulations and administrative provisions necessary fully to
comply with Council Directive 97/11/EC of 3 March 1997
amending Directive 85/337/EEC on the assessment of the
effects of certain public and private projects on the environ-
ment (OJ 1997 L 73, p. 5), the Grand Duchy of Luxembourg
has failed to fulfil its obligations under the EC Treaty, the
Court (Third Chamber), composed of: F. Macken, President of
the Chamber, J.-P. Puissochet (Rapporteur) and J.N. Cunha
Rodrigues,
Judges; S. Alber, Advocate General; R. Grass,
Registrar has given a judgment on 19 February 2002, in which
it:

1. Declares that, by failing to bring into force, within the
the laws, regulations and administrative
prescribed period,
provisions necessary
to comply with Council Directive
97/11/EC of 3 March 1997 amending Directive 85/337/EEC
on the assessment of the effects of certain public and private
projects on the environment, the Grand Duchy of Luxembourg
has failed to fulfil its obligations under the first subparagraph
of Article 3(1) of that directive and under the EC Treaty;

2. Orders the Grand Duchy of Luxembourg to pay the costs.

(1) OJ C 316 of 4.11.2000.

JUDGMENT OF THE COURT

(Sixth Chamber)

5 March 2002

in Case C-386/00 (Reference for a preliminary ruling from
the Cour d’Appel de Bruxelles): Axa Royale Belge SA v
Georges Ochoa Stratégie Finance SPRL (1)

(Directive 92/96/EEC — Direct life assurance — Infor-
mation for policy-holders)

(2002/C 109/21)

(Language of the case: French)

(Failure by a Member State to fulfil its obligations —
Incomplete transposition of Directive 97/11/EC)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(2002/C 109/20)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-366/00, Commission of the European Communities
(agents: R. Tricot and P. Panayotopoulos) v Grand Duchy of

In Case C-386/00: Reference to the Court under Article 234
EC by the Cour d’Appel de Bruxelles (Belgium) for a preliminary
ruling in the proceedings pending before that court between
Axa Royale Belge SA and Georges Ochoa Stratégie Finance
SPRL, on the interpretation of Council Directive 92/96/EEC of
10 November 1992 on the coordination of laws, regulations
and administrative provisions relating to direct life assurance