CELEX: 62019CA0856
Language: en
Date: 2021-03-25 00:00:00
Title: Case C-856/19: Judgment of the Court (Sixth Chamber) of 25 March 2021 — European Commission v Hungary (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2011/64/EU — Article 10(2) and (3) — Excise duty applied to manufactured tobacco — Rate of the overall excise duty on cigarettes lower than the prescribed minimum rate — Internal difficulties — Threat of serious disruption to public order — Duty of sincere cooperation)

31.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 206/12
            
         
      Judgment of the Court (Sixth Chamber) of 25 March 2021 — European Commission v Hungary
      (Case C-856/19) (1)
      
      (Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2011/64/EU - Article 10(2) and (3) - Excise duty applied to manufactured tobacco - Rate of the overall excise duty on cigarettes lower than the prescribed minimum rate - Internal difficulties - Threat of serious disruption to public order - Duty of sincere cooperation)
      (2021/C 206/14)
      Language of the case: Hungarian
      
         Parties
      
      
         Applicant: European Commission (represented by: C. Perrin and A. Sipos, acting as Agents)
      
         Defendant: Hungary (represented by: M. Z. Fehér and G. Koós, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, by applying to cigarettes an overall excise duty of less than 60 % of the weighted average retail selling price of cigarettes released for consumption and levying an excise duty of less than EUR 115 per 1 000 cigarettes, after the expiry of the transitional period granted until 31 December 2017, Hungary has failed to fulfil its obligations under Article 10(2) and (3) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco;
               
            
                  2.
               
               
                  Orders Hungary to pay the costs.
               
            
         (1)  OJ C 19, 20.1.2020.