Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Failure of Member State to fulfil obligations – Infringement of Article 34 TFEU and of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), in particular Articles 8 and 9 thereof – National legislation imposing financial sanctions, above certain thresholds, in relation to the holding, for private purposes, of tobacco products acquired in one Member State and transported to another – Purely quantitative assessment criteria – Quantitative restrictions on imports
Systematic classification scheme
1.
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.06 Excise duties
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4 Internal policy of the European Union
4.02 Free movement of goods
4.02.02 Prohibition of quantitative restrictions and measures having equivalent effect
4.02.02.00 General
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1 The legal order of the European Union
1.05 EU law and national law
1.05.02 Implementation of EU law within the national legal system
1.05.02.01 Choice of methods
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Citations of case-law or legislation
References in grounds of judgment
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TFEU, Article 34
: paragraphs 1, 26, 34
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Directive 92/12
-A08 : paragraphs 1, 2, 11 - 24, 31
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Directive 92/12
-A09 : paragraphs 1, 3, 11 - 24, 31
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Directive 92/12
-A09P1 : paragraph 15
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Directive 92/12
-A09P1L2 : paragraph 23
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Directive 92/12
-A09P2 : paragraphs 16, 17, 20, 23
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Directive 92/12
-A09P2L1 : paragraph 16
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Directive 92/12
-A09P2L2 : paragraphs 16, 21, 23
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Court of Justice - Judgment C -463/01
: paragraph 27
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Court of Justice - Judgment C -5/05
: paragraphs 13 - 15
Operative part
Opinion
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Charter of Fundamental Rights of the EU (2007)
: point 41
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TFEU, Article 34
: points 1 - 3, 31, 33, 34, 45, 50, 51
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TFEU, Article 36
: points 3, 32
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Directive 92/12
: points 4, 7, 25, 26
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Directive 92/12
-A08 : points 1, 2, 6, 18, 23, 28, 29, 34, 49 - 51
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Directive 92/12
-A09 : points 1, 2, 6, 18, 20, 23, 28, 29, 34, 49 - 51
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Directive 92/12
-A09P1 : point 23
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Directive 92/12
-A09P2 : points 21, 23, 24, 27
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Directive 92/12
-A09P2L2 : point 22
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Directive 92/12
-C7 : points 5, 6
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Directive 2008/118
: point 7
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Court of Justice - Rules of Procedure (2012)
-A120LC : point 53
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Court of Justice - Judgment C -15/83
: point 40
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Court of Justice - Judgment C -150/88
: point 45
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Court of Justice - Judgment C -37/92
: point 35
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Court of Justice - Judgment C -51/93
: point 40
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Court of Justice - Judgment C -114/96
: point 40
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Court of Justice - Judgment C -197/96
: point 27
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Court of Justice - Judgment C -358/98
: point 27
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Court of Justice - Judgment C -324/99
: points 35, 45
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Court of Justice - Judgment C -221/00
: point 44
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Court of Justice - Judgment C -421/00
: point 44
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Court of Justice - Judgment C -99/01
: point 44
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Court of Justice - Judgment C -322/01
: point 35
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Court of Justice - Judgment C -463/01
: point 47
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Court of Justice - Judgment C -309/02
: point 35
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Court of Justice - Judgment C -33/03
: point 27
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Court of Justice - Judgment C -494/04
: point 20
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Court of Justice - Judgment C -319/05
: point 37
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Court of Justice - Judgment C -374/06
: point 20
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Court of Justice - Judgment C -517/07
: point 20
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Court of Justice - Judgment C -550/08
: point 20
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
14/03/2013
References
Publication in the Official Journal
Application: OJ C 226 from 30.07.2011, p.11
Judgment: OJ C 141 from 18.05.2013, p.4
Name of the parties
Commission v France
Notes on Academic Writings
- Picod, Fabrice: Condamnation de la France au titre des droits et sanctions sur les importations de tabac, La Semaine Juridique - édition générale 2013 nº 14 p.672 (FR)
- Berr, Claude J.: Acquisition dans un autre Etat de l'Union européenne et introduction de tabac en France : le système français à l'épreuve du droit communautaire, Recueil Le Dalloz 2013 p.931-932 (FR)
- Racho, Tania: Fumée noire pour la France. Constatation de manquement concernant l'exigibilité des droits d'accises sur les produits du tabac, Revue des affaires européennes 2013 p.171-178 (FR)
- Rigaux, Anne: Franchises sur les produits du tabac. Interprétation de l'exigibilité des accises sur les produits du tabac à usage personnel, Europe 2013 Mai Comm. nº 5 p.20 (FR)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Information not available
Subject-matter
- Free movement of goods
- - Quantitative restrictions
- - Measures having equivalent effect
- Taxation
- - Excise duties
Provisions of national law referred to
Information not available
Provisions of international law referred to
Information not available
Procedure and result
- Action for a declaration of failure to fulfil obligations : application granted
- Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds
Formation of the Court
quatrième chambre (Cour)
Judge-Rapporteur
Prechal
Advocate General
Cruz Villalón
Language(s) of the Case
Language(s) of the Opinion