Judgment of the Court (Fifth Chamber) of 12 November 2015

Valev Visnapuu v Kihlakunnansyyttäjä (Helsinki) and Suomen valtio - Tullihallitus

Request for a preliminary ruling from the Helsingin hovioikeus

Reference for a preliminary ruling — Articles 34 TFEU and 110 TFEU — Directive 94/62/EC — Articles 1(1), 7 and 15 — Distance selling and transport of alcoholic beverages from another Member State — Excise duty on certain beverage packaging — Exemption where packaging is integrated into a deposit and return system — Articles 34 TFEU, 36 TFEU and 37 TFEU — Requirement of a licence for the retail sale of alcoholic beverages — Monopoly on the retail sale of alcoholic beverages — Justification — Protection of health

Case C-198/14


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
18/12/2015 Visnapuu
Free movement of goods
- Quantitative restrictions
  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment
View pdf documents
Judgment
ECLI:EU:C:2015:751		 12/11/2015 Visnapuu
Free movement of goods
- Quantitative restrictions
  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2015:751		 12/11/2015 Visnapuu
Free movement of goods
- Quantitative restrictions
  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
13/06/2014 Visnapuu
Free movement of goods
- Quantitative restrictions
  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment
View pdf documents
Opinion
ECLI:EU:C:2015:463		 09/07/2015 Visnapuu
Free movement of goods
- Quantitative restrictions
  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment
EUR-Lex text EUR-Lex bilingual text
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

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.23 Environment, sustainable development and climate
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.01 Internal taxation
      4.10.01.01 Definition of internal taxation
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.01 Internal taxation
      4.10.01.02 Prohibition of taxation on imported products in excess of that imposed on similar domestic products
-
4 Internal policy of the European Union
  4.23 Environment, sustainable development and climate
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.03 State monopolies of a commercial character
      4.02.03.00 General
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.03 State monopolies of a commercial character
      4.02.03.01 Prohibition of discrimination
-
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
      4.02.02.02 Measures having equivalent effect
        4.02.02.02.03 Import or export licences and declarations, standards certificates, etc.


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 22/04/2014

Date of the Opinion

  • 09/07/2015

Date of the hearing

Information not available

Date of delivery

12/11/2015


References

Publication in the Official Journal

Judgment: OJ C 16 from 18.01.2016, p.8

Application: OJ C 202 from 30.06.2014, p.13

Name of the parties

Visnapuu

Notes on Academic Writings

  1. Thieffry, Patrick: Cour de justice, 5e ch., 12 novembre 2015, Valev Visnapuu c/ Kihlakunnansyyttäjä e.a., aff. C-198/13, ECLI:EU:C:2015:751, Jurisprudence de la CJUE 2015 (Ed. Bruylant - Bruxelles) 2015 p.430-434 (FR)
  2. Bogaerts, Diederik: Visnapuu. Excise duty on certain beverage packaging. Distance selling and transport of alcoholic beverages from another Member Stage. Court of Justice, Highlights & Insights on European Taxation 2016 nº 2 p.121 (EN)
  3. Gadbin, Daniel: Droit sanitaire. Ventes par Internet de boissons alcooliques et législations sanitaires et environnementales nationales, Revue de droit rural 2016 nº 441 p.55 (FR)
  4. Rigaux, Anne: Accises, monopoles nationaux et mesures d'effet équivalent, Europe 2016 Janvier Comm. nº 1 p.16-18 (FR)
  5. De Sadeleer, Nicolas: Court of Justice of the European Union Preliminary Ruling – Excise Duty on Certain Beverage Packaging: Case C-198/14 (Valev Visnapuu), Review of European Community & International Environmental Law 2016 p.261–267 (EN)
  6. Di Cicco, Lucio: The Visnapuu Case: The Narrow Interpretation of Article 37 TFEU and the Consequent Failure in the Application of the ‘Certain Selling Arrangements’ Doctrine: European Court of Justice, Fifth Chamber, 12 November 2015, C-198/2014, Valev Visnapuu v. Kihlakunnansyyttäjä, Suomen valtio – Tullihallitus, Legal Issues of Economic Integration 2016 p. 309–322 (EN)
  7. Hettne, Jörgen: Alkotaxi och alkoholpolitik - E-handel och gårdsförsäljning i Finland, Europarättslig tidskrift 2016 nº 3 p.469-490 (SV)
  8. Thieffry, Patrick: X. Environnement - Cour de justice, 5e ch., 12 novembre 2015, Valev Visnapuu c/ Kihlakunnansyyttäjä e.a., aff. C-198/14, ECLI:EU:C:2015:751, Jurisprudence de la CJUE 2015. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2016, p. 430-434 (FR)
  9. Marcus, Laura: Libre circulation des marchandises et critère d'interprétation, la saga continue avec les épisodes Scotch Whisky et Valev Visnapuu, Journal de droit européen 2017 nº 237 p.98-103 (FR)
  10. Maitrot de la Motte, Alexandre ; Silberman, Lauren: Les clauses anti-abus, le droit primaire et le droit dérivé de l'Union européenne: presque rien sur presque tout, Revue de droit fiscal 2018 n°4 p.56-65 (FR)
  11. Maitrot de la Motte, Alexandre: L'assujettissement contestable aux contributions sociales sur les revenus du patrimoine et les revenus de placement des personnes affiliées au régime de sécurité sociale d'un <<pays tiers>>, Revue de droit fiscal 2018 n°20 p.52-60 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Helsingin hovioikeus - Finland

Subject-matter

  • Free movement of goods
  • - Quantitative restrictions
  • Taxation
  • - Excise duties
  • Approximation of laws
  • Environment

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Vajda

Advocate General

Bot

Language(s) of the Case

  • Finnish

Language(s) of the Opinion

  • French