CELEX: 62005CA0167
Language: en
Date: 2008-04-08 00:00:00
Title: Case C-167/05: Judgment of the Court (Grand Chamber) of 8 April 2008 — Commission of the European Communities v Kingdom of Sweden (Failure of a Member State to fulfil obligations — Second paragraph of Article 90 EC — Internal taxes imposed on products from other Member States — Taxation liable to protect other products indirectly — Prohibition on discrimination between imported products and competing domestic products — Excise duties — Different tax treatment of beer and wine — Burden of proof)

24.5.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 128/2
            
         Judgment of the Court (Grand Chamber) of 8 April 2008 — Commission of the European Communities v Kingdom of Sweden
   (Case C-167/05) (1)
   
   (Failure of a Member State to fulfil obligations - Second paragraph of Article 90 EC - Internal taxes imposed on products from other Member States - Taxation liable to protect other products indirectly - Prohibition on discrimination between imported products and competing domestic products - Excise duties - Different tax treatment of beer and wine - Burden of proof)
   (2008/C 128/02)
   Language of the case: Swedish
   Parties
   
      Applicant: Commission of the European Communities (represented by: L. Ström van Lier, K. Gross, K. Simonsson and R. Lyal, Agents)
   
      Defendant: Kingdom of Sweden (represented by: K. Wistrand, Agent)
   
      Intervener in support of the defendant: Republic of Latvia (represented by: E. Balode-Buraka and E. Broks, Agents)
   Re:
   Failure of Member State to fulfil its obligations — Infringement of the second paragraph of Article 90 EC — Internal taxation of alcohol and alcoholic drinks affecting wine more heavily than beer
   Operative part of the judgment
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the Commission of the European Communities to pay the costs;
            
         
               3.
            
            
               Orders the Republic of Latvia to bear its own costs.
            
         
      (1)  OJ C 171, 9.7.2005.