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CJEU - C-221/15 / Opinion

Openbaar Ministerie v. Etablissements Fr. Colruyt NV

Policy area:
Taxation
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Advocate General
Type:
Opinion
Decision date:
21/04/2016

Key facts of the case:

Directive 2011/64/EU — Excise duties applicable to manufactured tobacco — Retail price of manufactured tobacco — Revenue stamp —Minimum prices — Free movement of goods — Quantitative restrictions — Article 101 TFEU

Results (sanctions) and key consequences of the case:

In the light of the foregoing, I propose that the Court should answer the questions referred by the hof van beroep te Brussel (Court of Appeal, Brussels) as follows:

  1. Article 15(1) of Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duties applied to manufactured tobacco, Article 34 TFEU, and Article 101 TFEU read in conjunction with Article 4(3) TEU, do not preclude a national provision prohibiting price promotions on manufactured tobacco which requires retailers to respect minimum prices by prohibiting the application of a price for tobacco products which is lower than the price on the revenue stamp affixed by the manufacturer or importer.