Request for a preliminary ruling from the Consiglio di Stato / Italy in the case Yesmoke Tobacco.
Do Article 8(2) of Directive 95/59/EC  of 27 December 1995 and Article 7(2) of Directive 2011/64/EU 2 of 21 June 2011, by providing, respectively, that the proportional rate and ad valorem rate, and the amount of the specific excise duty, ‘must be the same for all cigarettes', preclude a provision of national law such as Article 39g(4) of Legislative Decree No 504 of 26 October 1995 (as amended by Article 55(2a)[(c)] of Decree-Law No 78 of 31 May 2010, converted, with amendments, in Law No 122 of 30 July 2010), which provides that the excise duty payable on cigarettes with a retail selling price less than that of cigarettes in the most popular price category is to be 115% of the basic amount, thereby establishing an excise duty at a fixed minimum rate specific to cigarettes with a lower selling price and not a minimum amount of excise duty for all price categories of cigarettes, as permitted by Article 16(7) of Directive 95/59/EC and Article 14(2) of Directive 2011/64/EU? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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