Sentencia del Tribunal de Justicia (Sala Primera), de 10 de noviembre de 2005 , en el asunto C-197/04: Comisión de las Comunidades Europeas contra República Federal de Alemania ( Incumplimiento de Estado — Impuestos que gravan el consumo de labores de tabaco — Tributación diferenciada de los cigarrillos y de los rollos de tabaco West Single Packs )

• Jurisdiction: European Union
• Published date: 18 January 2006
• Celex Number: C2006/010/06

14.1.2006 EN Official Journal of the European Union C 10/3

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JUDGMENT OF THE COURT

(First Chamber)

of 10 November 2005

in Case C-197/04: Commission of the European Communities v Federal Republic of Germany (1)

(Failure of a Member State to fulfil obligations - Tax on the consumption of manufactured tobacco - Separate taxation of cigarettes and rolls of tobacco ‘West Single Packs’)

(2006/C 10/06)

Language of the case: German

In Case C-197/04, Commission of the European Communities (Agent: K. Gross) v Federal Republic of Germany (Agents: C.-D. Quassowski, A. Tiemann and U. Forsthoff) — Action under Article 226 EC for failure to fulfil obligations, brought on 30 April 2004, — the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts, E. Juhász, M. Ilešič and E. Levits (Rapporteur), Judges; F.G. Jacobs, Advocate General; M. Ferreira, Principal Administrator, for the, Registrar, gave a judgment on 10 November 2005, in which it:

1. Declares that, by applying the tax rate for fine-cut tobacco for self-rolled cigarettes to rolls of tobacco sold under the name ‘West Single Packs’, the Federal Republic of Germany has failed to fulfil its obligations under Article 4(1)(b) of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, and the first paragraph of Article 2 of Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes;

2. Orders the Federal Republic of Germany to pay the costs.

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(1) OJ C 168, 26.6.2004.

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