43With regard to that provision, it should be noted, first, that the expression ‘control of price levels’ has been interpreted as applying to national legislation of a general character, for example that intended to check inflation (see, to that effect, Commission v Greece, paragraph 25 and case-law cited). Second, in relation to the machinery for the taxation of tobacco, the expression ‘observance of imposed prices’ must be understood as referring to a price which, once determined by the manufacturer or the importer and approved by the public authorities, is binding as a maximum price and must be observed as such at every stage of the distribution chain until it is sold to the consumer. That price-fixing machinery performs the function of ensuring that the integrity of tax revenue is not undermined by the exceeding of imposed prices (see, to that effect, Commission v Greece, paragraph 26 and case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.