A. C. Smits-Koolhoven v Staatssecretaris van Financiën (C-495/04)

Judgment of 30 Mar 2006

law://eu/cjeu/2004/c-495-04/para_17@2026-11-13

17The first point to be noted here is that Directive 95/59 was adopted as part of a policy designed to harmonise the structures of excise duty on manufactured tobacco, to ensure that competition in the different categories of manufactured tobacco belonging to the same group was not distorted (Case C-216/98 Commission v Greece [2000] ECR I-8921, paragraph 18). In order to ensure that it is applied in a uniform fashion, the terms in that directive must be interpreted independently on the basis of the wording of the provisions in question and the purpose of the directive (see, to that effect, Case C-389/02 Deutsche See-Bestattungs-Genos-senschaft [2004] ECR I-3537, paragraph 19).

A. C. Smits-Koolhoven v Staatssecretaris van Financiën (C-495/04)

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