CELEX: C2000/259/04
Language: en
Date: 2000-09-09 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 15 June 2000 in Case C-365/98 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): Brinkmann Tabakfabriken GmbH v Hauptzollamt Bielefeld (Directive 92/80/EEC — National tax consisting either in a specific duty for products which are not above a certain price, or in an ad valorem duty for products which are above that price)

9.9.2000                  EN                      Official Journal of the European Communities                                             C 259/3
                   JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                           (Sixth Chamber)                                                               (Sixth Chamber)
                            of 15 June 2000
                                                                                                          of 15 June 2000
in Case C-365/98 (reference for a preliminary ruling from
the Finanzgericht Düsseldorf): Brinkmann Tabakfabriken                       in Case C-470/98: Commission of the European Communi-
                GmbH v Hauptzollamt Bielefeld (1)                                                 ties v Hellenic Republic (1)
(Directive 92/80/EEC — National tax consisting either in a                   (Failure of a Member State to fulfil its obligations —
specific duty for products which are not above a certain price,                    Incomplete transposition of Directive 90/675/EEC)
or in an ad valorem duty for products which are above that
                                  price)
                                                                                                          (2000/C 259/05)
                            (2000/C 259/04)
                                                                                                    (Language of the case: Greek)
                     (Language of the case: German)
                                                                             (Provisional translation; the definitive translation will be published
(Provisional translation; the definitive translation will be published                            in the European Court Reports)
                     in the European Court Reports)
In Case C-365/98: reference to the Court under Article 177 of                In Case C-470/98: Commission of the European Communities
the EC Treaty (now Article 234 EC) from the Finanzgericht                    (Agent: M. Condou Durande) v Hellenic Republic (Agents:
Düsseldorf (Finance Court, Düsseldorf) for a preliminary                     I.-K. Khalkias and N. Dafniou) — application for a declaration
ruling in the proceedings pending before that court between                  that by failing, except as regards fresh meat and poultrymeat,
Brinkmann Tabakfabriken GmbH and Hauptzollamt Bielefeld                      to adopt within the prescribed period the necessary measures
— on the interpretation of Council Directive 92/80/EEC                       to ensure that the costs of the veterinary and administrative
of 19 October 1992 on the approximation of taxes on                          cheeks in respect of products of agricultural origin from third
manufactured tobacco other than cigarettes (OJ 1992 L 316,                   countries, required by Articles 3(ii) and 4 of Council Directive
p. 10) — the Court (Sixth Chamber), composed of: J.C. Moitin-                90/675/EEC of 10 December 1990 laying down the principles
ho de Almeida, President of the Chamber, C. Gulmann,                         governing the organisation of veterinary checks on products
J.-P. Puissochet, V. Skouris (Rapporteur) and F. Macken, Judges;             entering the Community from third countries (OJ 1990 L 373
J. Mischo, Advocate General; H. von Holstein, Deputy Regis-                  p. 1), are met by the consignor, the consignee or their agent
trar, for the Registrar, has given a judgment on 15 June 2000,               without reimbursement by the State, the Hellenic Republic has
in which it has ruled:                                                       failed to fulfil its obligations under the EC Treaty and
                                                                             that directive — the Court (Sixth Chamber), composed of:
1.     Article 3(1) of Council Directive 92/80/EEC of 19 October             J.C. Moitinho de Almeida, President of the Chamber,
       1992 on the approximation of taxes on manufactured tobacco            R. Schintgen (Rapporteur), C. Gulmann, J.-R Puissochet and
       other than cigarettes must be interpreted as meaning that it          F. Macken, Judges; N. Fennelly, Advocate General; R. Grass,
       precludes the levying on cigars or cigarillos of a tax which is       Registrar, has given a judgment on 15 June 2000, in which it:
       calculated ad valorem without being able to be below a
       minimum amount.                                                       1.    Declares that by failing, except as regards fresh meat and
                                                                                   poultrymeat, to adopt within the prescribed period the necessary
2.     Article 3(1) of Directive 92/80 does not confer on persons                  measures to ensure that the costs of the veterinary and
       chargeable to a tax on cigars or cigarillos, which is calculated            administrative checks in respect of products of agricultural
       ad valorem without being able to be below a minimum amount,                 origin from third countries, required by Articles 3(ii) and 4 of
       the right to rely on it before a national court in order to avoid           Council Directive 90/675/EEC of 10 December 1990 laying
       the application to them solely of the element of the tax formula            down the principles governing the organisation of veterinary
       relating to the levying of the minimum specific duty and,                   checks on products entering the Community from third
       consequently, to have solely an ad valorem tax levied.                      countries, are met by the consignor, the consignee or their agent
                                                                                   without reimbursement by the State, the Hellenic Republic has
       However, the national court, where it applies provisions of                 failed to fulfil its obligations under that directive;
       national law adopted either before or after a directive, must
       interpret them, as far as possible, in the light of the wording       2.    Orders the Hellenic Republic to pay the costs.
       and the purpose of the Directive.
                                                                             (1) OJ C 48 of 20.2.1999.
(1) OJ C 378 of 5.12.1998.