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Failure of a Member State to fulfil obligations – Directive 95/59/EC – Taxes other than turnover taxes which affect the consumption of manufactured tobacco – Article 9(1) – Free determination, by manufacturers and importers, of the maximum retail selling prices of their products – National legislation imposing a minimum retail selling price for cigarettes – Justification – Protection of public health
Tax provisions – Harmonisation of laws – Taxes other than turnover taxes which affect the consumption of manufactured tobacco (Council Directive 95/59, Art. 9(1)) (see paras 39-40, 43, 47-52)
Failure of a Member State to fulfil obligations – Infringement of Article 9 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ 1995 L 291, p. 40) – Fixing minimum prices – Approval of prices.
The Court:
1.Declares that, by providing for a minimum price for cigarettes, the Italian Republic has failed to fulfil its obligations under Article 9(1) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as amended by Council Directive 2002/10/EC of 12 February 2002;
2.Orders the Italian Republic to pay the costs.