Judgment of the Court (Fourth Chamber), 14 March 2013

European Commission v French Republic

Failure of a Member State to fulfil obligations — Council Directive 92/12/EEC — Excise duties — Tobacco products acquired in one Member State and transported to another Member State — Purely quantitative assessment criteria — Article 34 TFEU — Quantitative restrictions on imports

Case C‑216/11


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
26/04/2013 Commission v France
Judgment
ECLI:EU:C:2013:162
14/03/2013 Commission v France
Judgment (Summary)
ECLI:EU:C:2013:162
14/03/2013 Commission v France
Application (OJ)
15/07/2011 Commission v France
Opinion
ECLI:EU:C:2012:819
19/12/2012 Commission v France
Top of the page Legal analysis of the decision or of the case

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.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties
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
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


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 10/05/2011

Date of the Opinion

  • 19/12/2012

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

  1. 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)
  2. 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)
  3. 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)
  4. 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

  • French

Language(s) of the Opinion

  • Spanish