CELEX: 62013CA0428
Language: en
Date: 2014-10-09 00:00:00
Title: Case C-428/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Ministero dell’Economia e delle Finanze, Amministrazione Autonoma dei Monopoli di Stato (AAMS) v Yesmoke Tobacco SpA (Reference for a preliminary ruling — Tax provisions — Harmonisation of laws — Directives 95/59/EC and 2011/64/EU — Structure and rates of excise duty applied to manufactured tobacco — Establishment of an excise duty — Principle establishing one rate of excise duty for all cigarettes — Possibility for the Member States of establishing a minimum amount of excise duty — Cigarettes in the lowest price category — National legislation — Specific category of cigarettes — Excise duty set at 115 %)

8.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 439/9
            
         Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Ministero dell’Economia e delle Finanze, Amministrazione Autonoma dei Monopoli di Stato (AAMS) v Yesmoke Tobacco SpA
   (Case C-428/13) (1)
   
   ((Reference for a preliminary ruling - Tax provisions - Harmonisation of laws - Directives 95/59/EC and 2011/64/EU - Structure and rates of excise duty applied to manufactured tobacco - Establishment of an excise duty - Principle establishing one rate of excise duty for all cigarettes - Possibility for the Member States of establishing a minimum amount of excise duty - Cigarettes in the lowest price category - National legislation - Specific category of cigarettes - Excise duty set at 115 %))
   (2014/C 439/12)
   Language of the case: Italian
   
      Referring court
   
   Consiglio di Stato
   
      Parties to the main proceedings
   
   
      Appellants: Ministero dell’Economia e delle Finanze, Amministrazione Autonoma dei Monopoli di Stato (AAMS)
   
      Respondent: Yesmoke Tobacco SpA
   
      Operative part of the judgment
   
   Articles 7(2) and 8(6) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as precluding a provision of national law, such as that at issue in the main proceedings, which, rather than establishing an identical minimum excise duty that is applicable to all cigarettes, establishes a minimum excise duty that is applicable only to cigarettes with a retail selling price lower than that of cigarettes in the most popular price category.
   
      (1)  OJ C 313, 26.10.2013.