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Yesmoke Tobacco (Judgment): ECJ 9 Oct 2014

ECJ Reference for a preliminary ruling – Tax provisions – Harmonisation of laws – Directives 95/59/EC and 2011/64/EU – Structure and rates of excise duty applied to manufactured tobacco – Establishment of an excise duty – Principle establishing one rate of excise duty for all cigarettes – Possibility for the Member States of establishing a … Continue reading Yesmoke Tobacco (Judgment): ECJ 9 Oct 2014

Etablissements Fr. Colruyt: ECJ 21 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Directive 2011/64/EU – Article 15(1) – Free determination, by the manufacturers and importers, of the maximum retail selling prices of manufactured tobacco products – National regulation prohibiting the sale of such products by retailers at prices lower than those indicated on the revenue stamp – Free movement … Continue reading Etablissements Fr. Colruyt: ECJ 21 Sep 2016