Joined Cases C-267/10 and C-268/10: Order of the Court (Fifth Chamber) of 23 May 2011 (reference for a preliminary ruling from the Tribunal de première instance de Namur (Belgium)) — André Rossius (C-267/10), Marc Collard (C-268/10) v Etat Belge — SPF Finances (Article 6(1) TEU — Article 35 of the Charter of Fundamental Rights of the European Union — Possession and sale of manufactured smoking tobacco — National legislation authorising the levying of excise duty on tobacco products — Court manifestly incompetent)