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Case C-167/05: Judgment of the Court (Grand Chamber) of 8 April 2008 — Commission of the European Communities v Kingdom of Sweden (Failure of a Member State to fulfil obligations — Second paragraph of Article 90 EC — Internal taxes imposed on products from other Member States — Taxation liable to protect other products indirectly — Prohibition on discrimination between imported products and competing domestic products — Excise duties — Different tax treatment of beer and wine — Burden of proof)
ECLI:EU:UNKNOWN:62005CA0167
62005CA0167
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Official Journal of the European Union
(Case C-167/05) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Second paragraph of Article 90 EC - Internal taxes imposed on products from other Member States - Taxation liable to protect other products indirectly - Prohibition on discrimination between imported products and competing domestic products - Excise duties - Different tax treatment of beer and wine - Burden of proof)
(2008/C 128/02)
Language of the case: Swedish
Parties
Applicant: Commission of the European Communities (represented by: L. Ström van Lier, K. Gross, K. Simonsson and R. Lyal, Agents)
Defendant: Kingdom of Sweden (represented by: K. Wistrand, Agent)
Intervener in support of the defendant: Republic of Latvia (represented by: E. Balode-Buraka and E. Broks, Agents)
Re:
Failure of Member State to fulfil its obligations — Infringement of the second paragraph of Article 90 EC — Internal taxation of alcohol and alcoholic drinks affecting wine more heavily than beer
Operative part of the judgment
The Court:
1.Dismisses the action;
2.Orders the Commission of the European Communities to pay the costs;
3.Orders the Republic of Latvia to bear its own costs.
* * *
(<span class="super">1</span>) OJ C 171, 9.7.2005.