CELEX: 62011CJ0164
Failure of a Member State to fulfil obligations
Directive 2003/96/EC
Taxation of energy products and electricity
Failure to transpose within the prescribed period

Failure of a Member State to fulfil obligations — Failure to adopt, within the prescribed period, the provisions necessary
to adapt its electricity taxation system to the provisions laid down by 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) — Application of a single
rate on expiry of the transitional period.
Operative part
The Court:
1.
Declares that, by failing to adopt the provisions necessary to adapt its electricity taxation system to the provisions laid
down by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products
and electricity, despite the expiry of the transitional period provided for in the second subparagraph of Article 18(10) of
that directive, the French Republic has failed to fulfil its obligations under that directive;
2.
Orders the French Republic to pay the costs.