Failure of a Member State to fulfil obligations Failure to transpose within the period prescribed Directive 2003/96/EC Taxation of energy products and electricity
Sumário
Judgment of the Court (Fifth Chamber) of 5 October 2006.
Commission of the European Communities v Italian Republic.
Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Failure to transpose within the period prescribed.
Case C-360/05.
Texto da decisão
Judgment of the Court (Fifth Chamber) of 5 October 2006 – Commission v Italy
(Case C-360/05)
Failure of a Member State to fulfil obligations – Directive 2003/96/EC – Taxation of energy products and electricity – Failure to transpose within the period prescribed
Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 6)
Re:
| Failure of a Member State to fulfil obligations – Failure to transpose, within the period prescribed, Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51). |
Operative part
The Court:
|
1. |
Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary to comply with Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, the Italian Republic has failed to fulfil its obligations under that directive; |
|
2. |
Orders the Italian Republic to pay the costs. |