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European Union
Amalia Valeško v Zollamt Klagenfurt (C-140/05)
Judgment
The questions referred for a prelimina…
The first question
58

Amalia Valeško v Zollamt Klagenfurt (C-140/05)

Judgment of 5 Oct 2006law://eu/cjeu/2005/c-140-05/para_58@2026-11-11

58As the Advocate General pointed out in point 35 of his Opinion, fiscal legislation is an important and effective instrument for discouraging consumption of those products and, therefore, for the protection of public health.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-140/05 · ECLI:EU:C:2006:647
Decided: 5 Oct 2006
Procedure: Preliminary reference · referred by the Unabhängiger Finanzsenat, Außenstelle Klagenfurt (Austria)
Applicant: Amalia Valeško
Defendant: Zollamt Klagenfurt
Rapporteur: C.W.A. Timmermans
Advocate General: M. Poiares Maduro
Bench: 5 judges
C.W.A. Timmermans, J. Makarczyk, R. Silva de Lapuerta, G. Arestis, J. Klučka
Language: German
Official: CURIA · EUR-Lex 62005CJ0140

Topics

Customs Union and Common Customs Tariff Excise duties New accessions

History · 1 version

5 Oct 2006Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions
Cited by 6: European Commission v Portuguese Republic (C-126/15)2 provisions; Vicoplus SC PUH, BAM Vermeer Contracting sp. zoo and Olbek Industrial Services sp. zoo v Minister van Sociale Zaken en Werkgelegenheid (C-307/09, C-308/09, C-309/09)2 provisions; European Commission v Italian Republic (C-571/08); European Commission v French Republic (C-197/08)2 provisions; European Commission v Republic of Austria (C-198/08)2 provisions; European Commission v Ireland (C-221/08)2 provisions
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Criminal proceedings against Sami Heinonen (C-394/97); Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel; Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel; Commission of the European Communities v Kingdom of Spain (C-96/91); Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; Council Directive 2002/10/EC of 12 February 2002 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco; Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes