Case C-167/05: Action brought on 14 April 2005 by the Commission of the European Communities against the Kingdom of Sweden
Date: 2005-07-09
Institutions: Court of Justice
Subjects: European Commission, Sweden, action for failure to fulfil an obligation, beer, excise duty, restriction on competition, wine

C 171/6

EN

Official Journal of the European Union

9.7.2005

1. Declares that, by failing to adopt, within the period prescribed, all
the laws, regulations and administrative provisions necessary to
comply with Council Directive 2000/43/EC of 29 June 2000
implementing the principle of equal treatment between persons
irrespective of racial or ethnic origin, the Republic of Austria has
failed to fulfil its obligations under that directive.

2. Orders the Republic of Austria to pay the costs.

(1) OJ C 239 of 25.09.2004.

Action brought on 14 April 2005 by the Commission of
the Kingdom of
the European Communities against

Sweden

(Case C-167/05)

(2005/C 171/11)

(Language of the case: Swedish)

An action against the Kingdom of Sweden was brought before
the Court of Justice of the European Communities on 14 April
2005 by the Commission of the European Communities, repre-
sented by L. Ström van Lier and K. Gross, with an address for
service in Luxembourg.

The Commission claims that the Court should:

1. declare that, by applying internal

taxes by which beer
mainly produced in Sweden is protected indirectly to
against wine mainly imported from other Member States,
the Kingdom of Sweden has failed to fulfil its obligations
under the second paragraph of Article 90 EC;

2. order the Kingdom of Sweden to pay the costs.

Pleas in law and main arguments

Alcoholic beverages are sold to the individual consumer in
Sweden via a State-owned retail trade monopoly, Systembolaget
AB. Strong beer,
in other words beer containing more than
3.5 % alcohol by volume, and wines are sold through System-

bolaget AB. Lighter wines in the middle price range are
regarded as being interchangeable with strong beer.

Beer is subject to an alcohol tax which is on average and as a
percentage is significantly lower than the equivalent tax on
wine. No ground has been put forward which justifies that
difference in that selective purchase tax. The difference in the
tax affects the price of the respective products. The difference
in price is increased by the application of VAT at the rate of
25 % to the products.

The effect of the tax on the price of the respective products is
likely to distort competition between goods and the internal
selective purchase taxes are such as to strengthen domestic
patterns of consumption, reduce potential consumption of
wine and thus they are likely to afford indirect protection to
beer to the detriment of wine.

Action brought on 22 April 2005 by the Commission of
the European Communities against the Grand Duchy of
Luxembourg

(Case C-180/05)

(2005/C 171/12)

(Language of the case: French)

An action against
the Grand Duchy of Luxembourg was
brought before the Court of Justice of the European Commu-
nities on 22 April 2005 by the Commission of the European
Communities, represented by Wouter Wils, acting as Agent,
with an address for service in Luxembourg.

The Commission claims that the Court should:

1. declare that, by failing to apply the provisions on public
lending right provided for in Council Directive 92/100/EEC
of 19 November 1992 on rental right and lending right and
on certain rights related to copyright in the field of intellec-
tual property (1), the Grand Duchy of Luxembourg has failed
to fulfil its obligations under Articles 1 and 5 of the direc-
tive;