Opinion of Advocate General Wahl 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 duties applied to manufactured tobacco, Article 34 TFEU, and Article 101 TFEU read in conjunction with Article 4(3) TEU, do not preclude a national provision prohibiting price promotions on manufactured tobacco which requires retailers to respect minimum prices by prohibiting the application of a price for tobacco products which is lower than the price on the revenue stamp affixed by the manufacturer or importer.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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