Court of Justice 14 July 2005, C-197/04 (Commission of the European Communities v Federal Republic of Germany.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this case, the Commission seeks a declaration that, by applying the tax rate for fine-cut tobacco for self-rolled cigarettes to rolls of tobacco sold under the name ‘West Single Packs’, the Federal Republic of Germany has failed to fulfil its obligations under Article 4(1)(b) of Council Directive 95/59/EC (2) and Article 2(1)