Judgment — ECLI:EU:C:2009:86
Date: 2009-02-12
Language of the case: Polish
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Energy;Taxation
Concepts: General;Admissibility and examination of applications, forms of order sought and pleas in law
Procedure: Action for failure to fulfil obligations - successful
Origin: Poland

summary of the pleas in law on which the application is based – Unambiguous wording of the form of order sought by the applicant (Rules of Procedure of the Court of Justice, Art. 38(1)(c)) (see paras 43-44) 2. Acts of the institutions – Directives – Implementation by Member States – Need for clear and precise transposition (Art. 249 EC) (see para. 49) 3. Actions for failure to fulfil obligations – Proof of failure – Burden of proof on Commission – Insufficient or inadequate transposition of a directive (Art. 226 EC) (see para. 54) Re: 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.