Judgment of the Court of Justice in the case Etablissements Fr. Colruyt.

Article 15(1) of Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which prohibits retailers from selling tobacco products at a unit price lower than the price indicated by the manufacturer or importer on the revenue stamp affixed to those products, in so far as that price has been freely determined by the manufacturer or importer.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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