CELEX: 62007CJ0475
Failure of a Member State to fulfil obligations
Electricity tax
Directive 2003/96/EC
First subparagraph of Article 21(5)
Time at which the tax becomes chargeable

Failure of a Member State to fulfil obligations – Failure to adopt, within the prescribed period, the measures necessary to
comply with Article 21(5) of 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) – Time at which the electricity tax becomes chargeable.
Operative part
The Court:
1.
Declares that, by failing to adapt, by 1 January 2006, its system of electricity tax, with regard to the time at which the
electricity tax becomes chargeable, to the requirements of the first subparagraph of Article 21(5) of Council Directive 2003/96/EC
of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by
Council Directive 2004/74/EC of 29 April 2004, the Republic of Poland has failed to fulfil its obligations under that directive;
2.
Orders the Republic of Poland to pay the costs.