Judgment_paragraph 23 · Ministero dell’Economia e delle Finanze and Amministrazione Autonoma dei Monopoli di Stato (AAMS) v Yesmoke Tobacco SpA (C-428/13)

23The purpose of Directive 2011/64 is to lay down general principles for the harmonisation of the structure and rates of the excise duty which the Member States levy on manufactured tobacco. It is apparent – inter alia, from recitals 2, 3, 9 and 14 to Directive 2011/64 – that the objective of that directive is to ensure the proper functioning of the internal market and neutral conditions of competition. In particular, harmonisation of the structure of excise duty is not to have the effect of distorting competition in the tobacco sector.