Case C-186/05: Judgment of the Court (Sixth Chamber) of 4 October 2007 — Commission of the European Communities v Kingdom of Sweden (Failure of a Member State to fulfil obligations — National monopoly on retail sales of alcoholic beverages — Importation by private individuals prohibited)
Date: 2007-12-08
Institutions: Court of Justice
Subjects: European Commission, Sweden, action for failure to fulfil an obligation, alcoholic beverage, consumer protection, import restriction, monopoly, public health, restriction on competition, retail selling

C 297/4

EN

Official Journal of the European Union

8.12.2007

Parties to the main proceedings

Applicant: Twoh International B.V.

Defendant: Staatssekretaris van Finaciën

Re:

for

a preliminary ruling — Hoge Raad der
Reference
Nederlanden — Interpretation of Article 28c A (a) of Directive
77/388/EEC: Sixth Council Directive of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ 1977 L 262, p. 1) in conjunction with
Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities of
the Member States in the field of direct and indirect taxation
(OJ 1977 L 336, p. 15), as amended by Directive 92/12/EEC
(OJ 1992 L 76, p. 1), and with Council Regulation (EEC)
No 218/92 of 27 January 1992 on administrative cooperation
in the field of indirect taxation (VAT) (OJ 1992 L 24, p. 1) —
Sale and transport of goods to another Member State on behalf
of the buyer — No communication of relevant information by
the competent authority of
the Member State of arrival —
Whether or not the authorities of the Member State of dispatch
are under an obligation to request information from the compe-
tent authorities of the Member State of arrival and to take it
into account.

Operative part of the judgment

The first subparagraph of Article 28c(A)(a) of
the Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment, as amended by
Council Directive 95/7/EC of 10 April 1995, read in conjunction
with Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities of
the
Member States in the field of direct and indirect taxation, as amended
by Council Directive 92/12 EEC of 25 February 1992, and with
Council Regulation (EEC) No 218/92 of 27 January 1992 on
administrative cooperation in the field of indirect taxation, does not
require the tax authorities of the Member State of dispatch or transport
on an intra-Community supply of goods to request information from
the authorities of the destination Member State alleged by the supplier.

Judgment of the Court (Sixth Chamber) of 4 October 2007
— Commission of the European Communities v Kingdom
of Sweden

(Case C-186/05) (1)

(Failure of a Member State to fulfil obligations — National
monopoly on retail sales of alcoholic beverages — Importation
by private individuals prohibited)

(2007/C 297/05)

Language of the case: Swedish

Parties

Applicant: Commission of the European Communities (repre-
sented by: L. Ström van Lier and S. Pardo Quintillán, acting as
Agents)

Defendant: Kingdom of Sweden (represented by: K. Wistrand,
acting as Agent)

Intervener in support of the defendant: Republic of Finland (repre-
sented by: E. Bygglin, acting as Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 28 EC and 30 EC — National legislation relating to a
national monopoly on retail sales of alcoholic beverages prohi-
biting the direct importation of such beverages by private indivi-
duals

Operative part of the judgment

The Court:

1. Declares that, by prohibiting the importation of alcoholic beverages
by private individuals acting by their designated independent inter-
mediaries or professional transporters, the Kingdom of Sweden has
failed to fulfil its obligations under Article 28 EC and that prohibi-
tion cannot be regarded as being justified under Article 30 EC.

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

(1) OJ C 217, 3.9.2005.

(1) OJ C 171 of 9.7.2005.