Judgment_paragraph 18 · Eko-Tabak s.r.o. v Generální ředitelství cel (C-638/15)

18It is apparent, in addition, from recital 3 of Directive 2011/64 that the directive seeks to ensure that the application in the Member States of taxes affecting the consumption of products in the manufactured tobacco sector does not distort conditions of competition and does not impede their free movement within the European Union. In particular, it is stated, in essence, in recital 8 of that directive, that products which are similar in many respects to products covered by that directive are to be treated in the same way, while recital 9 of the directive states that harmonisation of excise duty structures must result in competition in the different categories of manufactured tobacco belonging to the same group not being distorted by the effects of the charging of the tax and, consequently, in the opening of the national markets of the Member States.

Eko-Tabak s.r.o. v Generální ředitelství cel (C-638/15)

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