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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 %)
ECLI:EU:UNKNOWN:62013CA0428
62013CA0428
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Official Journal of the European Union
C 439/9
(Case C-428/13)
((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
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.