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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)
ECLI:EU:UNKNOWN:62019CA0856
62019CA0856
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31.5.2021
Official Journal of the European Union
C 206/12
(Case C-856/19) (*)
(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.
(*)
Language of the case: Hungarian
ECLI:EU:C:2021:140
*
Language of the case: Hungarian