Court of Justice 18 July 2007, C-167/05 (Commission of the European Communities v Kingdom of Sweden.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present case concerns an action which the Commission has brought against the Kingdom of Sweden under Article 226 EC, seeking a declaration that the Kingdom of Sweden has failed to fulfil its obligations under the second paragraph of Article 90 EC by applying a system of internal taxes under which beer, which is mainly produced