1.9.86 Official Journal of the European Communities No C 220/1 
I 
(Information) 
COMMISSION 
THIRD ANNUAL REPORT 
to the European Parliament on Commission monitoring of the 
application of Community law 
— 1985 — 
COM(86) 204 final 
(86/C 220/01) 
No C 220/2 Official Journal of the European Communities 1.9. 86 
Contents 
Page 
INTRODUCTION 3 
SECTOR-BY-SECTOR ANALYSIS 
Statistical matters 5 
Administrative matters 5 
Budgetary matters 6 
Economic and monetary policy 6 
Free movement of goods 6 
Free movement of persons and freedom to provide services 8 
Customs Union 8 
Competition 8 
Banks, insurance companies and other financial institutions 9 
Taxation .: 9 
Employment, social policy and education 10 
Environment and consumer protection 11 
Agricultural policy 11 
Fisheries 12 
Transport policy 13 
Energy policy : 13 
External relations 13 
Development cooperation policy 13 
TABLES AND REVIEWS 
No 1 Infringement proceedings opened or pursued since 1978 classified by stage of proceedings and 
Member State 14 
No 2 Infringement proceedings opened or pursued since 1978 classified by stage of proceedings and 
sector 15 
No 3 Infringement proceedings initiated since 1978 classified by sector and legal basis 16 
No 4 Number of infringements introduced since 1978 classified by stage of proceedings and legal 
basis 17 
No 5 Number of infringements introduced since 1983 classified by Member State, legal basis and 
stage of proceedings 18 
No 6 References to Court and judgments since 1978 19 
No 7 Court of Justice judgments not yet complied with by 31 December 1985 22 
No 8 Review of significant judgments of national courts of final instance 27 
No 9 Complaints and infringements detected by the Commission's own inquiries 29 
ANNEXES 
A — Infringements of the Treaties and regulations 31 
B — Infringements of directives 50 
1.9. 86 Official Journal of the European Communities No C 220/3 
INTRODUCTION 
1. The third annual report' on the application of 
Community law by the Member States is like the two 
preceding ones ('), a response to the desire expressed by 
Parliament in its resolution of 9 February 1983 (2). It is a 
survey of the monitoring of the application of 
Community law during the year 1985. 
2. As in the past the report contains a summary, of the 
infringements of the treaties and regulations (Annex A) 
and a review showing the stage reached in application of 
the directives during the same year (Annex B). The latter 
annex includes only directives giving rise to problems, i.e. 
about 220 directives out of a total number of more than 
700 for which the time limit for incorporation into 
national law has expired. Commentaries on these two 
lists, broken down according to the sectors dealt with, 
appear in the 'Sector-by-sector analysis'. Some tables of 
overall statistics follow (3). 
3. However, both the presentation and the contents of 
this report have been adjusted to take into account a 
certain number of observations made by the European 
Parliament on the occasion of its examination of the 
reports covering the years 1983 and 1984. Thus this third 
annual report has been supplemented by: 
— the extension of the statistical tables, which now go 
back to 1978; 
— the insertion of a new table distinguishing, by 
Member State, the number of proceedings in progress 
in the course of the last three years according to 
whether they concern infringements of directives or 
of treaties and regulations; 
— the inclusion of a graph illustrating from 1978 
onwards the respective share of infringements of 
treaties and regulations on the one hand and of 
directives on the other; 
— the inclusion of a review of significant judgments of 
national supreme courts, accompanied by com­
mentaries. 
0) First annual report, COM(84) 181 final, 20. 4. 1984. 
Second annual report, COM(85) 149 final, 23. 4. 1985. 
O OJ No C 343, 31. 12. 1985, p. 8. 
(') In accordance with the rules of confidentiality followed 
followed by the Commission in the preceding reports, 
Annexes A and B include proceedings before the Court of 
Justice and reasoned opinions, but do not mention letters of 
formal notice, except for those sent to Member States for 
failure to notify national measures implementing directives 
or for failure to comply with a judgment of the Court of 
Justice (Article 171 of the EEC Treaty). On the other hand, 
the statistical tables give an overall view of all the stages of 
the procedure under Article 169 of the EEC Treaty, 
including that of the letter of formal notice. 4. The reviews and tables contained in this third 
annual report call for the following comments: 
(i) The number of letters of formal notice and reasoned 
opinions sent to Member States and the number of 
actions commenced before the Court of Justice has 
been continually growing since 1978, with the 
exception of 1983 when it levelled off. This was due 
to the fact that in 1983 the Commission terminated 
a large number of old proceedings with a view to 
replacing them — for reasons of legal certainty in 
the light of remarks made by the Court — by fresh 
letters of formal notice including a fuller expla­
nation of the matters complained of. Most of the 
latter were notified during the year 1984. In relation 
to that year, however, the increase in the number of 
proceedings in progress at each stage under Article 
16 of the EEC Treaty is substantial: more than 
10 % in the case of letters of formal notice, around 
60 % in the case of reasoned opinions and more 
than double for actions commenced before the 
Court of Justice (Table No 1); 
(ii) The sectors of Community law most affected, 
broken down according to the stages of the 
procedure, are, as is apparent from Table No 2, the 
following: 
— four sectors where there is a marked increase in 
the number of cases brought before the Court 
are the internal market and industrial affairs, 
agriculture, environment and consumer pro­
tection and financial institutions and taxation; 
— as regards reasoned opinions, the customs union, 
the internal market and industrial affairs and 
agriculture are the three sectors which by 
themselves account for the increase; 
— in the case of letters of formal notice, the 
increase of 10 % in relation to 1984 relates 
almost exclusively to agriculture and the budget; 
(iii) Is the increase in the number of proceedings larger 
in the case of infringements of the treaties and regu­
lations or in the case of infringements of directives? 
— the 10 % additional letters of formal notice may 
be divided as to one-third relating to 
infringements of directives and two-thirds 
relating to infringements of the treaties and 
regulations (Table No 3); 
— as regards reasoned opinions and cases brought 
befcfre the Court, a different picture emerges. In 
these cases, there has been a certain levelling off 
in the number of infringements of the treaties 
No C 220/4 Official Journal of the European Communities 1.9.86 
and regulations whilst those relating to the 
incorporation of directives represent practically 
alone the rates of increase indicated in relation 
to the preceding year (Graph No 4 and Table 
No 5); 
(iv) In 1985 the Court delivered 26 judgments, of which 
3 were in favour of Member States. This modest 
increase in the number of judgments delivered in 
relation to the preceding year is essentially due to 
the increased number of cases brought before the 
Court in 1984 (Table No 6); 
(v) The number of judgments delivered up to 31 
December 1985 and not yet implemented has 
unquestionably increased. The second report listed 
29 such cases; their number has now increased to 
39. The majority are concerned with the incor­
poration of directives and relate mainly to two 
Member States where there are delays due to 
legislative procedure or to the intervention of 
regional authorities. That is not to say, however, 
that there are no cases raising problems of 
substance. In a Community based on respect for 
law, this is in the Commission's view a worrying 
phenomenon; 
(vi) Finally, as the Commission has already had occasion 
to point out to the European Parliament, parti­
cularly in its first annual report, the principal 
sources of detection of infringements, except for 
those relating to the incorporation of directives, are 
complaints and the Commission's own enquiries. 
Such casess have grown constantly since 1982 
(Table No 9). 
5. The information to be gleaned from the tables and 
reviews appearing in this report is merely one aspect of 
the policy pursued by the Commission as regards the 
monitoring of the application of Community law. Whilst 
it is true, as this report makes clear, that it has made 
increased use of the procedures available under Article 
169 of the EEC Treaty, it still attaches great importance 
to its efforts to influence public opinion. The 
Commission remains convinced that the results obtained 
— scarcely one-fifth of the proceedings commenced 
result in an action coming before the Court of Justice — 
militate in favour of the pursuit of its policy of 
permanently encouraging respect for Community law, 
without neglecting the regularization of infringements 
found by means of the infringement procedure. Thus 
contacts at political and administrative level have been 
frequent in 1985 and will be even more so in 1986, with 
a view to ensuring that Member States give the necessary 
attention to the proper functioning of the Community. 
6. In this context particular attention will be devoted 
to monitoring compliance with the judgments of the 
Court of Justice. There is a danger, particularly in the 
next few years, that such cases will increase by reason of 
the increase in the volume of Community law and the 
sustained attention the Commission gives to its correct application. In cases where it is necessary the 
Commission will take political steps at the appropriate 
level. 
7. An examination of this report shows the attention 
the Commission has devoted in the past two years to the 
correct incorporation of Community directives into 
national law, an essential element in harmonization. 
Whilst the figures for proceedings in progress at the 
various stages of the Article 169 of the EEC Treaty 
procedure do reveal a certain propensity on the part of 
Member States not to regularize the infringement before 
the litigation stage is reached, it must be borne in mind 
that this is usually due to legislative problems inherent in 
this particular legal instrument. Conscious of this 
problem, the Commission is striving to multiply contacts 
at all levels in order to identify the objective problems 
Member States may encounter and afford them all the 
assistance needed to overcome them. 
8. The objective of creating an area without frontiers 
by 1992, a priority objective of the Commission as Par­
liament knows, does not require merely the adoption of 
new harmonizing directives. It also requires the strict 
application of existing Community law. Monitoring of 
the observance of this existing law extends to several of 
the sectors dealt with in this report. 
9. Finally, the ever-increasing interest shown by the 
general public in the building of Europe, illustrated by 
the number of complaints, even though a number of 
them relate to the same infringement, and the systematic 
analysis of parliamentary questions and petitions — in 
accordance with the undertakings given by Mr Delors to 
the European Parliament — partly account for the 
increase in the number of letters of formal notice sent in 
1985. They concern spheres of Community law which by 
their nature are closely connected with a people's 
Europe: free movement of persons and goods, social 
affairs, environment and consumer protection and 
taxation. The Commission has instructed its staff to 
follow this type of infringement with particular attention. 
10. This third annual report to the European Par­
liament on the monitoring of the application of 
Community law by the Member States has, like the 
preceding ones, two objectives: 
(i) to inform the European Parliament of the manner in 
which the Commission monitors the application of 
Community law in accordance with the role 
conferred on it by the treaties, and 
(ii) hence, to draw the attention of public opinion and of 
the national parliaments to the infringements that 
have occurred so that they may intervene in order to 
ensure observance of the law. 
1.9.86 Official Journal of the European Communities No C 220/5 
11. As far as informing Parliament is concerned, the 
annual reports supplement a whole range of varied in­
struments. A new one will shortly be available with the 
opening of Sector 7 of CELEX, which will contain 
references to the national measures incorporating 
directives. The institutions, and shortly the public also, 
will thus be able to obtain directly any information 
desired on the national instruments enacted to implement 
Community directives and will thus be able to judge the 
degree of diligence employed by the Member States in 
observing, at the appropriate time, the legal obligation to 
incorporate the directives. 
12. As a medium of information, the present report 
admittedly has its limits. It cannot, for example, be a 
substitute for the scientific research undertaken by 
specialized institutes on the reasons for and the origins 
of infringements. Nor can it be extended, for example, to 
include a description of references for preliminary 
rulings under Article 177 of the EEC Treaty, without 
losing its specific character as a description of the 
monitoring activity undertaken by the Commission under 
Article 169 of the EEC Treaty. 13. As Mr Delors emphasized in his speech to the 
Legal Affairs Committee on 23 May 1985, the European 
Parliament can actively assist the Commission's work by 
the influence it is able to exert on national authorities, 
both by intervening with national parliaments and in 
mobilizing public opinion. Particular aspects that might 
be mentioned in this context are the incorporation of 
directives into national law and the compliance by 
Member States with the judgments of the Court of 
Justice. 
14. The Community has no means of physical 
coercion. Since it is recognized that the observance of 
law in our societies derives less from sanctions than from 
the force of public opinion, it is essential that the latter 
should have all the means available to make itself felt. 
The European Parliament is the most appropriate body 
to undertake this task. The Commission can only 
welcome any approach made by members of the 
European Parliament to the national parliaments, and to 
all national political forces, designed to bring 
infringements to an end. 
SECTOR-BY-SECTOR ANALYSIS 
Statistical matters Administrative matters 
15. As in previous years, infringements concerning 
statistical matters resulting in proceedings which were 
continued or terminated in 1985 arose from delays by 
Member States in furnishing data. 
16. Two cases arose in Belgium. In the first, it was 
possible to terminate proceedings relating to delays in 
the supply of external trade statistics (Regulation (EEC) 
No 1736/75) before the hearing in the Court of Justice; 
the Commission withdrew the case after undertakings 
were given. In the second, the proceedings concerned 
delays in supplying tables of the results of the latest 
population census (Directive 73/403). Belgium stated 
that it had taken the measures necessary to rectify the 
situation in the near future. 
17. In Italy, failure to send a complete statement of 
carriage of goods by road carried out by Italian nationals 
(Directive 78/546) gave rise to a Court judgment 
recording such failure on 11 July 1985. 18. The failure of certain Belgian authorities to fulfil 
their obligations under the Protocol on privileges and 
immunities resulted in infringement proceedings in four 
cases relating to the situation of Community officials 
based in Belgium. 
19. Proceedings were also continued against several 
Member States (Belgium, Luxembourg, Netherlands, 
Federal Republic of Germany) with a view to 
implementing the provisions of the Staff Regulations on 
the transfer of Community officials' pension rights. 
20. Lastly, the Commission brought an action before 
the Court of Justice against Belgium and Germany in 
view of their failure to comply with the provisions of the 
Staff Regulations on social security benefits payable to 
Community officials and former officials and their suc­
cessors in title. 
No C 220/6 Official Journal of the European Communities 1. 9. 86 
Budgetary matters 
21. Having noted that certain infringements of the 
Sixth VAT Directive (') — Directive 77/388/EEC on the 
uniform basis of assessment — were likely to reduce the 
Community's own resources, the Commission 
endeavoured to secure payment of the own resources 
evaded. 
22. As regards interest on account of late payment of 
own resources, a reasoned opinion was sent to France 
for delay in assessing sugar storage levies and to Greece 
for delay in paying a financial contribution following a 
strike in the banking sector. An action was also 
commenced before the Court on account of the United 
Kingdom's refusal to comply with a request, pursuant to 
Article 10 (2) of Regulation (EEC) No 2891/77, that it 
bring forward payment of own resources by one month. 
Economic and monetary policy 
23. As regards capital movements (Article 67 of the 
EEC Treaty), the two infringement proceedings 
continued by the Commission against Greece, for failure 
to liberalize blocked assets and to apply the directives on 
the liberalization of transactions carried out by non­
residents, are currently pending before the Court of 
Justice. 
24. As for invisible transactions (Article 106 of the 
EEC Treaty) — transfers connected with tourism and 
other forms of travel — Member States whose rules did 
not appear to comply with the EEC Treaty or with the 
Commission's interpretation of the Court of Justice's 
judgment in that connection (judgment of 31 January 
1984) have taken substantial measures to liberalize such 
transactions in the last two years. 
25. The French and Italian authorities, whose rules do 
not make very explicit provision for the possibility of 
increasing the basic tourist allowance on production of 
prima facie evidence, and possibly subsequent justi­
fication, have expressed their readiness to clarify those 
rules as requested by the Commission. The rules in force 
in Greece should also specify more clearly residents' 
rights as regards travel for business, study and medical 
purposes. However, in view of the balance of payments 
difficulties currently being encountered by Greece, 
restrictions on tourist expenditure may be maintained for 
three years under the Commission Decision of 22 
November 1985 taken in accordance with Article 108 of 
the EEC Treaty. 
(') See section on 'Taxation', points 59 and 60. Free movement of goods (') 
26. Articles 30 to 36 of the EEC Treaty are the 
subject of more than half of the complaints made to the 
Commission. Those Articles constitute an essential factor 
in the Commission's new strategy for achieving the free 
movement of goods by 1992 (White Paper). That 
strategy, which largely abandons the traditional 
approach of harmonization, is based on the principle of 
mutual recognition of national rules and standards. 
27. In addition to individual complaints, further cases 
were discovered by the Commission departments while 
others were brought to the Commission's notice by 
parliamentary questions. In 1985 the Commission 
departments examined more than a thousand cases 
relating to Articles 30 to 36 of the EEC Treaty. It is 
becoming increasingly difficult to deal with such cases 
within a reasonable period of time; although the number 
of proceedings initiated under Article 169 of the EEC 
Treaty unquestionably fell last year, the reason for this 
was a lack of resources for investigating the factual and 
technical evidence. The Commission's capacity to act 
depends on the accuracy of its information. This 
situation, which is further aggravated by the reticence of 
potential complainants, can result in considerable imba­
lances as regards the States against which proceedings 
are initiated, economic sectors, types of proceedings and 
underlying political and social factors. 
28. It would be of little use, therefore, to comment in 
this part of the report on the statistics on cases pending 
and to draw conclusions regarding developments in the 
application of Community law. Subject to that reser­
vation, it may none the less be noted that, in 1985, a 
significant proportion of complaints related to the 
specific problem of parallel imports of cars. 
29. New cars are frequently sold at widely varying 
prices in different Member States of the Community, 
which results in parallel imports to countries where 
prices are highest. Difficulties have arisen in several 
Member States in connection with the registration of 
vehicles imported as parallel imports. The Commission 
therefore initiated infringement proceedings against 
those Member States whose procedures for the approval 
and registration of vehicles imported from other Member 
States were incompatible with Article 30 of the EEC 
Treaty. As regards Italy, which required a certificate of 
origin for the registration of imported vehicles, thereby 
effectively impeding any parallel imports, the 
Commission brought an action before the Court on the 
grounds of that country's failure to comply with Article 
30 of the EEC Treaty and applied for interim measures. 
(') For farm products, see section on 'Agriculture'. 
1.9.86 Official Journal of the European Communities No C 220/7 
In his order of 7 June 1985, the President of the Court 
ruled that the Italian authorities must take the necessary 
measures to ensure that no requirement was imposed on 
parallel importers which was stricter than those which 
existed prior to July 1984. The Italian authorities 
complied with that judgment. 
30. In addition, in 1985, the Commission emphasized 
the partitioning of the internal market which resulted 
from national measures inciting people to 'buy national'. 
For example, the criteria published in the United 
Kingdom in the context of the ninth round of oil 
production licences for the continental shelf appeared to 
indicate some degree of discrimination against firms 
established in other regions of the Community. 
Following the steps taken by the Commission this United 
Kingdom Government stated that the provisions in 
question would be applied without discrimination and in 
accordance with Community law and that they would be 
eliminated from future rounds of licences. 
31. Similarly, the Commission challenged national 
provisions, particularly in Italy and the United Kingdom, 
requiring that the origin of goods be indicated so that 
consumers could distinguish between domestic products 
and imported products, thus enabling them to indulge 
any prejudices they might have against foreign products. 
In an internal market, a requirement that the origin of 
goods be marked not only makes it more difficult to sell 
in one Member State the products of the other Member 
States in the sectors concerned but also has the effect of 
slowing down economic interpenetration within the 
Community by handicapping the sale of goods produced 
as a result of a division of labour between Member 
States. 
32. A third example may be found in a French 
provision depriving press undertakings (specializing 
mainly in political news) of certain tax advantages in 
respect of publications they printed abroad. The 
Commission considered that this provision was liable to 
induce such undertakings to conclude contracts with 
French printing houses and to decide against concluding 
them with printing houses in other Member States. It 
therefore brought an action before the Court of Justice, 
which declared in its judgment of 7 May 1984 that the 
provision in question did not comply with Article 30 of 
the EEC Treaty. 
33. As regard the pharmaceutical industry, the 
Commission has engaged in a dialogue with the Greek 
authorities with a view to securing amendment of certain 
legal provisions on the pharmaceutical industry and trade in pharmaceutical products. That legislation provides for 
a price-fixing system that is likely to impede the import­
ation and marketing of products which can be prescribed 
or reimbursed by State bodies, on the basis of criteria 
imcompatible with Community lax. Following the steps 
taken by the Commission, the Greek authorities have 
undertaken to bring those provisions into line with 
Community law. 
34. As regards harmonization designed to eliminate 
technical barriers to trade, monitoring of the incor­
poration and implementation of directives continues to 
give rise to a number of infringement proceedings; that is 
not a source of serious concern, however, in view of the 
substantial volume of Community law covered by that 
sector and the positive steps now being taken in fields 
where infringements occurred in previous years. 
35. In the industrial sector, it was possible to close 
thirteen cases in 1985. Proceedings initiated or continued 
mainly concern cases where measures were not incor­
porated by the appropriate date. Only Directive 
73/23/EEC (the 'low-tension' directive) has given rise to 
problems regarding the non-conformity of national 
implementing measures, which the Commission is 
endeavouring to resolve with experts from the Member 
States. A clearer understanding of the mechanisms 
defined in the directive in question and their operation 
should remedy the situation in the future. 
36. As already emphasized in the second annual 
report on monitoring the application of Community law, 
infringement proceedings are initiated or continued more 
often on account of administrative or procedural delays 
than deliberate attitudes or attitudes justified on 
economic grounds. 
37. The state of progress in implementing the six main 
directives in the pharmaceutical sector, the time limit for 
the incorporation of which has expired, may also be 
regarded as satisfactory in view of the particular 
complexity of pharmaceutical legislation, which very 
frequently gives rise to long delays in adapting legal or 
administrative provisions. It was possible to terminate 
several infringements investigated in 1984. However, the 
Commission commenced an action before the Court of 
Justice against Ireland for failure to inform it of its 
national implementing measues on veterinary medicinal 
products and continued the proceedings against Italy, 
which has still not incorporated the directive on phar­
maceutical specialities for the use of humans. 
38. Proceedings initiated in respect of the directives 
on food products all stem from a failure to inform the 
Commission of national implementing measures. It was 
No C 220/8 Official Journal of the European Communities 1.9. 86 
possible to terminate twenty-seven cases in 1985. Formal 
notice was served in an equal number of cases and two 
actions were commenced, one against Belgium and the 
other against Ireland, for failure to incorporate Directive 
80/777/EEC (mineral waters). The delays in question, 
which were due to administrative causes, have been dealt 
with in the meantime and the Commission has 
withdrawn its actions. 
39. As regards the chemicals sector (detergents, ferti­
lizers and dangerous preparations and substances), 
harmonization is aimed at both the free movement of 
goods and the protection of users by means of appro­
priate information through labelling, or even by limits or 
a ban on their use. 
40. Trends in the incorporation of directives in this 
sector in the past year may also be described as satis­
factory. Two directives are, however, causing problems 
in this connection. The first, concerning ammonium 
nitrate fertilizers, has not been incorporated by Member 
States (except Germany, Denmark and Ireland), which 
are awaiting the forthcoming adoption of a sup­
plementary directive on methods of testing before 
amending their national legislation. The second, limiting 
the use of benzene, particularly in the manufacture of 
toys, gives rise to a similar problem as the Member States 
(with the exception of Germany, Denmark, Greece and 
Ireland) prefer to await the adoption of the directive on 
'toy safety', which is currently before the Council, in 
order to regulate all aspects of the manufacture of such 
articles. 
41. As for public contracts, mention should be made 
of the judgment delivered against Italy, and the case 
pending before the Court, for failure by an Italian muni­
cipality to comply with the provisions of Directive 
71/305/EEC, which lays down common rules on the 
publication and award of public works contracts. The 
Commission attaches great importance to the proper 
application of the provisions of this Community directive 
for the attainment of the large internal market and, with 
a view to increasing accessibility to public: contracts, 
strives to ensure that in this field the rules on the free 
movement of goods (Article 30 et seq. of the EEC 
Treaty) are complied with. 
Free movement of persons and freedom to provide 
services 
42. Infringements of the provisions on the free 
movement of persons and freedom to provide services 
(Articles 52 and 59 of the EEC Treaty) mostly relate to 
discrimination on the grounds of nationality regarding 
access to an occupation, particularly in Greece, France 
and Italy. The number of such infringements increased 
from 15 to 18 in one year. 43. However, the number of infringements of the 
directives adopted under Article 57 of the EEC Treaty 
with a view to ensuring the freedom of movement of 
persons practising a profession (doctors, nurses 
responsible for general care, dentists, midwives and 
lawyers) fell from sixty-fixe to fifty-three. The 
Commission referred more than half of those cases to 
the Court of Justice. 
44. In this particular sector, the majority of 
infringements investigated stem from the incomplete or 
incorrect incorporation of the directives adopted by the 
Council; one exception is Directive 77/249/EEC 
(lawyers), which has been incorrectly implemented in 
three Member States, namely Germany, France and 
Italy. 
Customs union 
45. Infringement proceedings in the customs union 
field increased to some extent in 1985 as a result of a 
difference of opinion with some Member States 
regarding the interpretation of Article 223 of the EEC 
Treaty. The Commission does not accept the possibility 
of using Article 223 (1) (b) of the Treaty to admit free of 
duty supplies intended for the armed forces. 
46. In addition to infringements relating to charges 
having equivalent effect and the application of certain 
customs procedures, two infringement proceedings 
should be pointed out in view of their impact on the 
effectiveness of Community law; they are the 
proceedings commenced against France and Italy 
relating to the repayment of national taxes levied in 
breach of Community law. According to the case law of 
the Court of Justice, repayment of such taxes cannot be 
made subject to rules governing proof which in practice 
make it difficult or impossible to obtain such repayment. 
47. Where directives are concerned, although there 
were no marked developments compared with 1984, it 
should be noted that the number of infringements 
concerning failure to notify the Commission of national 
implementing measures and incomplete incorporation 
into domestic law should diminish as those directives are 
transformed into regulations, as provided for by the 
Commission programme, implementation of which has 
already commenced in the inward processing field. 
Competition 
48. In 1985, the Commission took action in three 
cases in France and one in Greece relating to the 
adjustment of state monopolies of a commercial 
character. 
1.9.86 Official Journal of the European Communities No C 220/9 
49. The Commission was able to close the case 
relating to the French spirits monopoly following the 
abolition of the 'cash adjustment' ('soulte') which 
discriminated against imported spirits. It was also 
possible to terminate the proceedings relating to the 
monopoly in manufactured tobacco in the same Member 
State after measures were adopted which allow nationals 
of other Member States to operate in the wholesale 
sector. 
50. The Commission delivered a reasoned opinion, on 
the other hand, concerning the monopoly in potassium 
fertilizers in France on account of the fact that an import 
declaration was required in respect of such products 
which had the effect of maintaining an exclusive: import­
ation right for them. It also sent a reasoned opinion to 
the Greek Government for maintaining the petroleum 
monopoly which, according to the Treaty of Accession, 
should have been gradually adjusted during the 
transitional period ending 31 December 1985. 
51. Article 89 of the Treaty lays down that the 
Member States must assist the Commission in applying 
the competition rules provided for in Articles 85 and 86 
of the Treaty prior to the adoption of specific procedural 
rules. That Article is still applicable in the field of air 
transport, where such rules have not yet been adopted. 
The Commission sent reasoned opinions on this basis to 
seven Member States (Belgium, Denmark, Germany, 
France, Greece, Ireland and Italy) which had either 
failed to reply at all or had failed to provide a satis­
factory reply to the requests for information sent to 
them. 
Banks, insurance companies and other financial 
institutions 
52. In the insurance sector, the Court of Justice has to 
deliver a judgment in a case against France, which 
refuses to grant a tax credit to agencies and branches of 
insurance, reinsurance and capital redemption companies 
having their head office in a Member State (*). 
Judgments are also awaited in cases relating to 
coinsurance brought against Germany, Denmark, France 
and Ireland. The Commission has also sent a letter of 
formal notice to Belgium, Luxembourg and the 
Netherlands and a reasoned opinion to Italy for failure 
to incorporate the directive concerned. 
53. More recently, the Commission has brought two 
cases before the Court of Justice — one against Italy 
(') The judgment recently delivered, outside the period covered 
by this report, shows that tax harmonization is not a pre­
requisite for the freedom of establishment. The Commission 
is examining the possible effects of this judgment in all the 
Member States. and the other against the Netherlands — for failure to 
communicate the national implementing measures 
adopted in order to incorporate into domestic law 
Directive 79/267/EEC on the taking-up and pursuit of 
the business of direct life assurance. A letter of formal 
notice has been sent to the Netherlands for failing to 
comply with the judgment of the Court of Justice 
(Article 171 of the EEC Treaty). 
54. The Commission also brought actions before the 
Court against Belgium and Germany, and sent a 
reasoned opinion to Italy, for failure to incorporate into 
national law three directives concerning securities: 
Directives 79/279/EEC coordinating the conditions for 
the admission of securities to official stock exchange 
listing, 80/390/EEC on the particulars to be published in 
that connection, and 82/121/EEC on information to be 
published regularly by listed companies. 
55. Finally, a reasoned opinion was sent to Greece on 
its failure to abolish certain restrictions on freedom of 
establishment and freedom to provide services contained 
in its banking legislation. 
Taxation 
56. With regard to the elimination of tax discrimi­
nation (Article 95 of the EEC Treaty), the Commission 
issued two reasoned opinions: one was sent to France in 
respect of the importation of secondhand vehicles and 
the other to Italy in respect of the taxation of medical 
samples. 
57. A total of seven new cases were referred to the 
Court of Justice; the Member States involved were 
Belgium, France, Ireland and Italy. The Court found 
against Italy in two judgments involving the 
arrangements for imported dessert wines and the 
differential taxation of sparkling wines, while two cases 
were removed from the Court register, the Member 
States concerned having in the meantime taken steps to 
comply with Community law. Those Member States 
were the United Kingdom (import perfumes) and France 
(phytosanitary fee charged in respect of mussels and 
shellfish). 
58. Proceedings commenced against Italy in 
connection with the differential taxation of spirits in that 
country were terminated after the legislation complained 
of had been amended following the issue of a reasoned 
opinion. 
No C 220/10 Official Journal of the European Communities 1.9.86 
59. In the field of secondary law, and with particular 
reference to the application of the sixth VAT Directive 
(77/388/EEC), the Commission issued a reasoned 
opinion concerning new arrangements for secondhand 
goods in the United Kingdom and referred to the Court 
of Justice six new cases of alleged incorrect application 
of the Directive by the Federal Republic of Germany, 
Ireland, the United Kingdom and the Netherlands. 
60. The Court of Justice rejected two actions pre­
viously brought against the Netherlands and Ireland 
regarding a reduction in the taxable amount in cases 
where goods are taken back. However, the Court found 
against the Federal Republic of Germany in respect of its 
system of exempting from VAT services rendered by 
carriers to the Federal Post Office. 
61. The Commission also terminated proceedings in 
three cases where the countries concerned had complied 
with reasoned opinions. The countries concerned were 
Ireland (reduction in the taxable amount), France (new 
charge imposed on alcoholic beverages for the benefit of 
social security funds) and Luxembourg (application of 
the flat-rate agricultural scheme to supplies of goods). 
62. With regard to the incorporation of other 
Community directives into national law, the Commission 
decided to issue reasoned opinions in two cases involving 
Italy in connection with the implementation of Directives 
83/181/EEC and 83/183/EEC. 
63. However, a number of proceedings were 
terminated, the Member States concerned having 
adopted national implementing measures. The countries 
concerned were Italy (Directives 77/805/EEC and 
79/32/EEC on tobacco and Directive 79/1071 /EEC 
concerning mutual assistance), the United Kingdom, 
Ireland and Belgium (application of Directive 
83/181/EEC — exemption from VAT on the final 
importation of certain goods). 
64. With regard to the implementation of Court 
judgments — whether relating to the discrimination 
referred to in Article 95 of the EEC Treaty or to 
secondary legislation — proceedings were instituted 
against the Federal Republic of Germany in respect of 
the tax aspects of the 'butterships' affair, since that 
country had failed to apply the judgments given by the 
Court in Cases 158/80, 278/82 and 325/82. The 
Commission again referred to the Court the case of the 
registration tax imposed in Belgium on supplies and 
imports of new cars, since the judgment of 10 April 1984 
has still not been applied in Belgium. 
65. The Commission also instituted infringement 
proceedings against all the Member States in respect of 
the VAT charged on imported used goods — a system which is contrary to the Schul judgment of 5 May 1982 
(Case 15/81) in that it leads to double taxation where 
the goods concerned have already been subject to VAT 
in another Member State without the tax being refunded. 
This judgment was also the subject of a Commission 
communication in the Official Journal of the European 
Communities (l) designed to draw the public's attention 
to their rights following this new judgment (2). 
Employment, social policy and education 
66. In the social field, the Commission issued 
reasoned opinions in 1985 in six cases involving Belgium, 
the Federal Republic of Germany, France and Italy. In 
two of these cases (Belgium and Italy), the Commission 
had to refer the matter to the Court of Justice. However, 
a dispute with Ireland was settled to the Commission's 
satisfaction, with the result that the Commission was able 
to terminate the infringement proceedings. 
67. The Commission found that two Member States 
(Belgium and the United Kingdom) had not complied 
within a reasonable time with judgments the Court had 
given against them. It also commenced infringement 
proceedings in five cases in which Member States had 
failed to adopt national implementing measures within 
the time allowed. 
68. The Commission also drew up a report on the 
application of the principle of equal treatment for men 
and women with respect to access to employment, 
training and promotion and working conditions in 
Greece. It is currently preparing other reports concerning 
equal treatment for men and women and the protection 
and freedom of movement of workers. 
69. The Commission intends to step up its action to 
ensure that Community law in the social field is 
observed. In this connection, it particularly regrets the 
trend in many Member States towards a systematically 
restrictive interpretation of Community law and the 
Court's decisions relating to free movement of workers. 
O OJNoC 13,21. 1. 1986. 
(2) This first judgment has been supplemented by a second 
Schul judgment given on 25 May 1985 in Case 47/84. 
1.9.86 Official Journal of the European Communities No C 220/11 
Environment and consumer protection 
70. In the environmental field, the number of new 
infringement proceedings instituted under Article 169 of 
the EEC Treaty and the number of reasoned opinions 
and actions brought before the Court have increased 
compared with previous years. This increase is due in 
particular to the following factors: 
— the increased awareness of the public, which is in­
creasingly concerned with these matters and, by 
lodging complaints with the Commission, is drawing 
the Commission's attention to the possible incorrect 
incorporation of Community Directives into national 
law; 
— monitoring of the incorporation into national law of 
Directives 79/831/EEC (dangerous substances), 
80/779/EEC (S02 in the air) and 79/409/EEC 
(protection of birds) and, more generally, of the 
application of Community law relating to the 
environment — this in response to Parliament's 
debate preceding its resolution of 11 April 1984 ('). 
71. The number of infringement proceedings 
commenced against Greece, which continues to lag 
behind in adopting national implementing measures and 
in applying Community directives, also contributed to 
this increase. 
72. The reports which the Member States are required 
to transmit regularly to the Commission pursuant to 
numerous directives in the environmental field provide 
information on the actual implementation of directives, 
on the drawing up of cleansing programmes or on the 
results of measures taken by the Member States. For that 
reason, the Commission will ensure in future that these 
reports are transmitted by the deadlines set by 
Community provisions. 
73. In the field of consumer protection, the 
Commission's attention was drawn principally to the 
problems relating to the application of Directives 
76/768/EEC (cosmetic products), 79/581/EEC (unit 
prices) and 79/112/EEC (labelling of foodstuffs), as is 
shown by the information contained in the review of the 
application of the directives. 
Agricultural policy 
74. With regard to free movement of agricultural 
products, there were again many and various obstacles to 
trade in 1985, as is shown by the following examples: 
(i) technical requirements relating to the presentation, 
quality or packaging of products and having the 
effect of limiting or discouraging imports. The 
Commission took action against' this type of 
0) OJ No C 127, 14. 5. 1984, p. 67. measure in the case of the restrictions imposed on 
the marketing or importation of butter, beef and 
veal in Greece and in the case of the German 
legislation reserving the use of a given bottle shape 
for certain national producers (Bocksbeutel); 
(ii) provisions promoting the use of national products, 
such as those contained in the German wine law; 
(iii) excessive or systematic checks, particularly health 
checks which are: 
— more rigorous for imported products and not 
justified under Article 36 of the EEC Treaty. 
The Commission has taken action against such 
practices involving poultrymeat in Belgium; 
— unduly restrictive, such as the requirement 
imposed by the Italian authorities that there 
should be an inspection corridor in vehicles 
transporting meat; 
— not easily accomplished and fluid, such as the 
quantitative limit imposed by the Italian auth­
orities on adult bovine animals imported through 
the Ventimiglia frontier post; 
(iv) the fixing of maximum import prices and profit 
margins which have the effect of discouraging and 
restricting imports; such methods are used in Greece 
in trade in beef, veal and pigmeat. 
(v) import licences required for potatoes in Ireland and 
animal products in the United Kingdom; 
(vi) arrangements for granting or refusing to grant 
foreign currency licences, which are designed to 
control imports and are applied, for example, in 
Greece in the case of beef, veal and pigmeat, live 
plants and fruit and vegetables; 
(yii) measures prohibiting or preventing imports, such as 
those applied to pasteurized milk and poultrymeat 
in the United Kingdom, poultrymeat in Ireland, 
certain kinds of preserved meat in the Federal 
Republic of Germany and bananas and olive oil in 
Greece. 
75. The extremely large body of legislation containing 
specific organizational measures designed to attain, for 
the sector in question, the objectives set out in Article 39 
of the EEC Treaty (in particular intervention measures 
on the Community's internal market and adjustment 
measures in relation to the world market) is intended to 
achieve a level of prices at the production and wholesale 
stages which takes account of the interests of overall 
Community production in the sector in question (a fair 
standard of living for the agricultural community) and of 
those of consumers (supplies to reach consumers at 
No C 220/12 Official Journal of the European Communities 1.9.86 
reasonable prices). Those prices are intended to assure 
the availability of supplies without encouraging surplus 
Community production. 
76. Infringements concern either delay in the 
application of Community rules (which, if they are to 
produce the impact intended by the Community 
legislature, must take effect at short notice) or the 
incorrect application of the Community provisions 
themselves. 
77. The Commission felt obliged to take action on 
Italy's delay in applying the Council Regulation 
establishing in certain regions arrangements for 
encouraging the formation of groups of producers and 
the Council Regulation introducing arrangements for 
abandonment premiums to be paid in respect of areas 
under vines. 
78. Incorrect application of Community rules affects 
the functioning of the market organizations, in the milk 
sector in the United Kingdom by reason of certain 
activities of the Milk Marketing Boards in relation to 
prices, in the cereals and olive oil sectors in Greece, in 
the fruit and vegetables, olive oil and milk product 
sectors in Italy and in the wine sector in France and 
Germany. 
79. Failure to observe certain rules of the common 
organization of markets may make imports more 
difficult and thus impede the free movement of goods. 
Such is the case with the incorrect application of the 
common quality standards in the fruit and vegetables 
sector in Belgium and France. Such behaviour also 
produces restrictive effects in trade within the Member 
States concerned and must for this reason be regarded, 
strictly speaking, as infringing of the law governing the 
common agricultural organizations. 
80. With regard to harmonization, the following 
sectors are covered: plant health, seeds and propagating 
materials, feedingstuffs and veterinary law. 
81. The majority of the infringements giving rise to 
proceedings consisted in failure to communicate national 
implementing measures: 
— 79 proceedings were commenced in 1985 under 
Article 169 of the EEC Treaty (33 in the 
feedingstuffs sector and 39 in the veterinary sector); 
— 32 reasoned opinions were issued during the course 
of the year and led to 26 cases being referred to the 
Court (17 in the feedingstuffs sector, six in the 
veterinary sector and three in the seeds and propa­
gating material sector). 
82. Notwithstanding the wide range of infringements 
against which action was taken, it is useful to identify a 
number of characteristic features of the infringements 
committed by Member States. 83. For example, it has been found that in Italy many 
infringements are due to deficiencies in the 
administrative, infrastructure at frontiers, to ad­
ministrative delays and in particular to lengthy par­
liamentary procedures, which are responsible for delays 
in incorporating Directives into national law and in 
implementing judgments of the Court of Justice or 
Community measures. 
84. In Greece, the magnitude of the number of 
infringements can be explained only by a tendency to 
pursue a national policy towards imports, exports and 
intervention. 
85. As to the United Kingdom and Ireland, many 
infringements bear witness to the fact that the geo­
graphical situation of these two Member States, which 
has preserved their agriculture from certain animal and 
vegetable diseases, prompts them to maintain a tradition 
of health or plant health protection — a tradition which 
leads to restrictions on trade, even in cases where such 
restrictions are not justified by the legitimate aim of 
preventing the spread of the diseases in question. 
86. As to the other Member States, an analysis of the 
infringements against which action was taken does not 
show any significant characteristics except, possibly, for 
the larger number of infringements in the wine sector in 
the Federal Republic of Germany. 
87. Finally, the Commission had to commence or 
continue proceedings in a growing number of cases 
involving failure to implement, or to implement 
correctly, judgments of the Court of Justice. This was 
the case with Italy, the United Kingdom and Ireland. 
Fisheries 
88. In the course of administering the common 
fisheries policy, the operation of which should 
henceforth proceed at a more regular pace, the 
Commission took action in 1985 in certain cases where 
catch quotas had been exceeded — cases which had 
already been detected in the two previous years. 
89. This action was accompanied by monitoring of the 
control procedures which the Member States were 
required to establish to ensure observance of the 
measures enacted by the Community in the fisheries 
sector. 
90. Finally, in order to ensure that Community policy 
is as consistent as possible, the Commission endeavoured 
to arrange for advance information to be provided on 
certain national measures adopted in this sector and to 
check their conformity with Community law. 
1.9.86 Official Journal of the European Communities No C 220/13 
Transport policy 
91. With regard to directly applicable Community law 
(21 Regulations), the action before the Court against 
France for incorrect application of the Regulation on 
social legislation on road transport ((EEC) No 543/69) 
was suspended pending the entry into force of the new 
revised Regulations in this field, on which the Council 
agreed a common approach on 14 November 1985. For 
the same reasons, proceedings in progress against the 
Netherlands for incorrect application of Regulation 
(EEC) No 1463/70 on the tachograph were not 
continued in 1985. 
92. Italy complied with the Court judgment of 13 
December 1984, given in the action brought against it 
for failing to observe the provisions of Regulation (EEC) 
No 3164/76 (Community quota — double transport 
authorization). 
93. With regard to the incorporation of directives into 
national law (32 directives), a total of 17 proceedings are 
in progress. 
94. As regards the taking up of the occupation of 
road haulage operator and the mutual recognition of 
diplomas, Italy has still not communicated implementing 
measures despite the fact that action has again been 
brought against it for failure to give effect to the 
judgments given on this subject by the Court of Justice. 
Similarly, Greece, which should have applied these 
Directives as from 1 January 1984, has not yet 
communicated any implementing measures. 
95. The proceedings commenced against Belgium, 
Ireland and Italy for failing to communicate measures to 
implement Directive 80/1263/EEC concerning driving 
licences were continued. 
96. In the case of inland waterway transport, 
proceedings were commenced against Belgium and 
France for failure to communicate national measures to 
implement Directive 82/714/EEC laying down technical 
requirements for inland waterway vessels. Similarly, 
action was brought against Belgium for failing to 
communicate measures to implement Directive 
76/135/EEC on reciprocal recognition of navigability 
licences. 
97. As regards combined means of transport, a parti-
cuarly important field for the development of 
Community transport, the Court gave a judgment in 
favour of the Commission and against Italy for failing to 
communicate implementing measures. 98. As to Directive 83/416/EEC on air transport, 
which provides for rights to be conferred on individuals, 
the national implementing measures transmitted to the 
Commission are being examined. However, infringement 
proceedings were commenced against France and the 
Netherlands for failing to incorporate the Directive's 
provisions into national law. 
Energy policy 
99. Apart from the incorporation of Directive 
82/885/EEC (heat generators) into national law, the 
Commission considers that Community law enacted 
under the EEC Treaty is being satisfactorily applied in 
the energy field. In this connection, it is continuing to 
follow the trend in the prices of crude oil and petroleum 
products in the Community. 
» 
100. It will continue to seek appropriate solutions to 
the problem of the unsatisfactory implementation of 
Chapter VI of the Euratom Treaty with regard to the 
Community supply system. 
External relations 
101. Almost all the cases examined relate to the 
cooperation agreements concluded by the Member States 
with third countries. 
102. In 1985, the Commission, anxious to return to a 
stricter and more systematic application of Council 
Decision 74/393/EEC, which lays down arrangements 
for prior notification and consultation, transmitted to the 
Member States a memorandum setting out the approach 
it intended to follow in future in this field. 
103. Infringement proceedings commenced will be 
dealt with in the light of the commitments made and of 
whether they are honoured. 
Development cooperation policy 
104. In this sphere, the Commission's monitoring of 
the application of Community law is essentially designed 
to ensure observance by the Member States of the 
various protocols concluded in the context of the Lom6 
Convention and the Mediterranean agreements and of 
the Community acts arising from certain international 
agreements relating to products. 
105. The Commission is following with particular 
attention the problems which certain importers of 
bananas from the ACP States seem to encounter, mainly 
in Greece. The Commission has commenced proceedings 
before the Court of Justice against that Member State. 
No C 220/14 Official Journal of the European Communities 1.9. 86 
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1.9. 86 Official Journal of the European Communities No C 220/27 
No 8 
Review of significant judgment of natinal courts of final instance 
The judgments mentioned below concern cases in which such 
supreme courts have clearly failed to take account of the case 
law of the Court of Justice or have failed, contrary to the 
requirements laid down in the last paragraph of Article 177 of 
the EEC Treaty, to refer a matter to the Court of Justice for a 
preliminary ruling. Mention is also made of certain judgments 
which, by departing from previous case law, assist in ensuring 
the correct application of Community law. 
It must be emphasized that this review serves only to provide 
information and does not claim to be exhaustive; the judgments 
referred to are those which the Commission has noted in legal 
journals or to which its attention has been drawn. 
Although it can, in general, be said that the courts and tribunals 
of the various Member States apply Community law in full, 
certain cases nevertheless cause the Commission concern. For 
that reason, the Commission, in response to a wish expressed by 
the European Parliament (x), has included in this report various 
significant judgments delivered in 1985 by national supreme 
courts or by courts against whose decisions there is no judicial 
remedy under national law. 
As the Commission has made clear on a number of occasions in 
regard to cases in which national courts disregard the legal 
force and the requirements of Article 177 of the EEC Treaty (2) 
an infringement procedure may, where a national court fails to 
respect Community law, be initiated against the Member State 
in which the said court is situated. However, such a procedure 
does not constitute the most suitable basis for cooperation 
between the national courts and the Court of Justice. For that 
reason, where circumstances permit, the Commission 
endeavours, in such cases, to induce the Member States to 
ensure, without impairing the independence of the judiciary, 
that Community law is respected, whether by recourse to 
primary or secondary legislation or to administrative means. 
Federal Finance Court, Judgment of 25 April 1985 (VR 123/84 (}) 
(Europarecbt) (1985), p. 191) 
According to Article 13 B (d) 1 of the Sixth Council Directive 
of 17 May 1977 (4) laying down a common system of value 
added tax, activities pursued by credit negotiators are to be 
made exempt from VAT by 31 December 1977 at the latest. 
(1) See, in particular, the report of the Committee on Legal Affairs and 
Citizen's Rights on the monitoring of the application of Community 
law by the Member States, by Mrs Vayssade, Doc. A2-112/85 of 
9 October 1985, notably § 34, pp. 16 to 18 and the Resolution 
adopted by Parliament on this matter on 21 October 1985 (OJ No C 
343, 31. 12. 1985, p. 8). 
(2) See, in particular, the Commission's answers to Written Questions 
Nos 100/67 and 349/69 by Mr Westerterp, No 28/68 by Mr 
Deringer, No 608/78 by Mr Krieg and No 526/83 by Mr Tyrrell (OJ 
No L 270, 8. 11. 1967, p. 2; OJ No C 20, 14. 2. 1970, p. 3; OJ No C 
71, 17. 7. 1968, p. 1; OJ No C 28, 31. 1. 1979, p. 8, and OJ No 
C 268, 6. 10. 1983, p. 25). 
O See, in this regard, Written Question No 880/85 by Mr Rothley (OJ 
No C 276, 28. 10. 1985, p. 23). 
(4) 77/388/EEC (OJ No L 145, 13. 6. 1977, p. 1). The said Directive was not incorporated into German national 
law until 1 January 1980. On 26 June 1978 a Council 
Directive (5) on the harmonization of the laws of the Member 
States relating to turnover taxes was adopted; Article 1 thereof 
authorizes Germany and six other Member States to implement 
the Directive by 1 January 1979 at the latest. 
In its judgment of 22 February 1984 in the Kloppenburg 
case (6), the Court of Justice held that in the absence of incor­
poration of the abovementioned Directive into German national 
law a credit negotiator could rely on exemption from VAT in 
relation to any transaction carried out in the first six months of 
1978, the period not covered by the Ninth Directive. 
The Lower Saxony Finance Court which had made the 
reference for a preliminary ruling followed the judgment of the 
Court of Justice. However, in its judgment of 25 April 1985, the 
Federal Finance Court expressly refused to recognize the direct 
effect of a directive concerning taxation, quashed the Finance 
Court's decision and failed to comply with the judgment 
delivered by the Court of Justice on this matter. 
Munich Finance Court, Judgment of 11 September 1985 (III, 
272/79 2 1 and 2) 
In this judgment the Finance Court annulled a decision of the 
German authorities requiring the University of Stuttgart to pay 
customs duties in respect of the importation of an optical 
apparatus originating in the United States. 
The administrative measure followed a Commission decision 
finding that the conditions laid down to enable the scientific 
apparatus in question to qualify for relief from customs duties 
were not satisfied since equivalent apparatus was being manu­
factured in the Community. 
The nationa court, holding that pursuant to Article 189 of the 
EEC Treaty only the German authorities were bound by the 
Commission decision, failed to apply it. 
Such an interpretation of Article 189 is highly dubious. It does 
not appear that a national court can decline to apply a 
Commission Decision unless it has first been declared void. The 
Finance Court should, accordingly, pursuant to Article 177, 
have submitted its interpretation to the Court of Justice and, in 
the event of its being rejected, have asked the Court to 
determine the validity of the Commission Decision. The Finance 
Court gave its ruling as the court of final instance since it 
declined to grant the respondent leave to lodge a further appeal. 
O Directive 78/583/EEC (OJ No L 194, 10. 7. 1978, p. 16). 
(') Case 70/83, Gerda Kloppenburg v Finanzamt Leer [1984] ECR 
p. 1075. 
No C 220/28 Official Journal of the European Communities 1. 9. 86 
French Conseil d'Etat, judgment of 26 July 1985, Office national 
interprofessionnel des cereales (Actualite juridique du droit 
administratis 1985, p. 615) 
By its judgments of 15 October 1980 in the Providence agricole 
de la Champagne, MaTseries de Beauce and Roqueute cases (*), 
the Court of Justice had declared a number of Commission 
Regulations concerning the system for calculating monetary 
compensatory amounts in regard to products processed from 
maize void, although it limited the effects of the declaration to 
the period subsequent to the date of the judgment. 
Dealing with an appeal against a judgment of the Orleans 
Administrative Court of 23 February 1982 (consequent upon the 
judgment of the Court in Case 109/79) which, in contravention 
of that judgment, had held that the declaration that the 
legislation was void took effect ex tunc, the Conseil d'Etat 
endorsed that interpretation by finding that the releArant part of 
the Court's judgment 'which does not fall within the confines of 
the reference made by the court having substantive jurisdiction, 
could not bind the latter with the force of res judicata'. The 
Conseil d'Etat thus declined to apply the terms of the judgment. 
French Court of Cassation, Judgment of 10 December 1985 — 
Administration des Douanes v SA Roquette Freres (not yet 
reported) 
In contrast to the abovementioned judgment, the Court of 
Cassation, dealing with the same question, after declaring that 
Article 177 of the EEC Treaty 'requires every national court to 
take account of the answer given insofar as that [Community] 
law is applicable to the facts at issue ...' held that the judgment 
referred to it must be quashed since 'the Court of Justice, which 
has exclusive jurisdiction to limit the temporal effects of the 
non-validity of the regulations in question, had spelled out to 
the national court, in the context of the reference made to it, 
the effects of the non-validity of the Community regulations 
[and] the Court of Appeal has failed to draw the requisite 
inferences from the terms of the judgment of the Court of 
Justice of 15 October 1980. 
Conseil d'£tat, Judgment of 13 December 1985 — International 
Sales and Support Corporation (not yet reported) 
By its judgment of 21 June 1983 (2), the,Court of Justice held 
that by fixing the retail selling prices of manufactured tobacco 
at a different level from that determined by the manufacturers 
or importers, the French Republic had failed to fulfill its 
obligations under Article 5 of Council Directive 72/464/EEC (J) 
and Articles 30 and 37 of the EEC Treaty. 
(') Cases 4/79, 109/79 and 145/79 [1980] ECR pp. 2823, 2883 and 
2917. 
O Case 90/82 Commissions French Republic [1983] ECR p. 2011. 
(3) Council Directive of 19 December 1972 on taxes other than turnover 
taxes which affect the consumption of manufactured tobacco (OJ No 
L 303, p. 1). Dealing inter alia with an action for the annulment of a decision 
of the Minister for Economic Affairs and Finance refusing to 
increase the retail selling price of manufactured tobacco, the 
Conseil d'Etat, after referring to the terms of the Court's 
judgment, disregarded them by holding that the contested 
decision was in no way incompatible with the abovementioned 
provisions of Community law. 
Italian Constitutional Court, Judgment No 113 of 23 April 1985 
— Ministry of Finance v BECA and Others — Foro Italiano, 
1985, pp. 1600etseq. 
The Constitutional Court had, since 1975, recognized the 
precedence of directly applicable Community law over a sub­
sequent conflicting national law but held that a national court 
could apply that principle only where the law in question had 
first been declared unconstitutional by the Constitutional 
Court (4). The Court of Cassation had followed that thesis 
which, however, had been censured by the Court of Justice in 
its judgment of 9 March 1978 (5). By its Judgment No 170 of 8 
June (Granital) ('), the Constitutional Court had modified its 
former case law and acknowledged, in accordance with the 
position adopted by the Court of Justice, that a national court 
can and must decline to apply a national law which conflicts 
with a provision of direclty applicable Community law, whether 
or not adopted subsequently, without having to refer the matter 
to the Constitutional Court. 
The judgment of 23 April 1985 made it clear that the principle 
set out in the Granital judgment also applies where a national 
law is incompatible with a principle defined by the Court when 
interpreting a rule of Community law in the context of a 
reference for a preliminary ruling (Article 177 of the EEC 
Treaty). 
Italian Court of Cassation, Judgment No 5129 of 18 October 
1985 — Ministry of Finance v Sari JO.PRO.ZOO and Judgment 
No 5235 of 24 October 1985 — Ministry of Finance v Salengo 
(not yet reported) 
In these two judgments, the Italian Court of Cassation, applying 
the principle laid down by the Court of Justice in its judgment 
of 9 November 1983 (7)> whereby the repayment of charges paid 
contrary to the requirements of Community law cannot be 
made conditional on rules of evidence which render such 
repayment, in practice, difficult or impossible, declined to apply 
the Italian law which produced that result. 
The Court of Cassation thus complied with the case law of the 
Constitutional Court referred to above. 
(4) See Judgment No 232 of 30 October 1975, ICIC — Foro Italiano, 
1975,1, p. 2661. 
(s) Case 106/77 Amministrazione delle Finanze dello Stato v Simmenthal, 
SpA [1978] ECR p. 629. 
(*) Foro Italiano, 1984,1, p. 2062. 
(r) Case 199/82 Amministrazione delle Finanze dello Stato v SpA San 
Giorgio, [1983] ECR p. 3595. 
1.9. 86 Official Journal of the European Communities No C 220/29 
No 9 
Complaints ("C") and infringements detected by the Commission's own inquiries ("I") 
SG 
LS 
SOEC 
CUS 
DGI 
DGII 
DGIII 
DGIV 
DGV 
DGVI 
DGVII 
DG VIII 
DGIX 
DGXI 
DGXIV 
DGXV 1982 
1983 
1984 
1985 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 
1982 
1983 
1984 
1985 B 
C 
— 
— 
3 
— 
12 
13 
5 
13 
5 
2 
1 
2 
1 
5 
6 
5 
3 
2 
— 
2 
1 
1 
1 
1 
— 
— 
— 
— 
— 
2 
2 I 
2 
1 
2 
2 
2 
5 
5 
3 
2 
2 
— 
— 
3 
1 
3 
5 
2 
3 
3 
8 
1 
2 
5 
— 
1 
— 
1 
2 
— 
4 
1 D 
C 
1 
1 
6 
— 
1 
— 
11 
13 
11 
30 
3 
1 
3 
— 
1 
6 
2 
3 
7 
7 
11 
5 
2 
1 
1 
1 
3 
1 
1 
— 
1 
2 
5 
— I 
1 
1 
— 
3 
1 
4 
5 
7 
6 
— 
1 
— 
1 
— 
— 
4 
7 
— 
7 
3 
1 
2 
1 
— 
2 
1 
1 
1 
2 DK 
C 
1 
— 
6 
— 
4 
2 
6 
10 
1 
— 
— 
— 
2 
2 
— 
1 
2 
4 
2 
1 
1 
— 
— 
— 
1 
1 
1 
1 I 
— 
1 
1 
— 
— 
1 
— 
1 
— 
— 
1 
— 
— 
— 
1 
4 
2 
4 
— 
1 
2 
1 
3 
2 
— 
1 F 
C I 
1 — 
2 — 
5 3 
1 1 
3 1 
_ 4 
1 6 
— 2 
1 — 
_ 1 
1 — 
69 13 
67 21 
53 14 
56 11 
4 2 
4 6 
3 1 
— — 
2 — 
1 1 
7 3 
3 3 
17 4 
30 7 
28 5 
28 9 
1 — 
2 — 
1 — 
1 — 
— 1 
4 — 
1 — 
3 2 
1 — 
— 1 
— 2 
— 6 
4 1 
5 2 
9 2 
10 8 GB 
C 
1 
1 
— 
1 
2 
1 
— 
18 
14 
14 
22 
2 
1 
— 
1 
2 
2 
1 
— 
11 
9 
18 
17 
1 
1 
2 
11 
1 
— 
— 
2 
— 
— 
3 I 
1 
1 
1 
3 
2 
— 
6 
7 
3 
4 
1 
— 
— 
— 
1 
2 
1 
2 
9 
1 
3 
— 
— 
3 
1 
1 
3 
1 
3 
5 GR 
C 
4 
8 
3 
3 
— 
— 
2 
2 
1 
31 
47 
64 
123 
2 
1 
2 
— 
1 
— 
12 
30 
66 
49 
1 
2 
1 
3 
1 
2 
14 
— 
1 
— 
11 
2 
3 
5 I 
2 
1 
1 
2 
2 
2 
5 
1 
3 
1 
5 
11 
10 
2 
— 
2 
2 
— 
1 
— 
11 
8 
2 
7 
2 
1 
— 
__ 
— 
— 
1 
9 
1 
— 
5 IRL 
C 
— 
1 
— 
— 
10 
11 
4 
6 
1 
— 
— 
— 
1 
1 
1 
— 
2 
6 
1 
5 
1 
— 
— 
1 
1 
— 
2 
— 
2 
4 I 
1 
1 
1 
1 
1 
1 
— 
— 
3 
2 
— 
1 
— 
— 
1 
— 
4 
1 
4 
— 
1 
— 
1 
4 
1 
2 
1 
4 IT 
C 
1 
1 
1 
2 
2 
1 
1 
27 
22 
65 
62 
1 
— 
— 
5 
4 
3 
18 
20 
23 
32 
1 
1 
1 
2 
1 
4 
2 
— 
— 
— 
3 
— 
4 
1 I 
1 
1 
1 
2 
1 
1 
2 
3 
7 
14 
7 
6 
1 
— 
2 
1 
1 
1 
1 
1 
3 
10 
6 
8 
1 
— 
— 
— 
— 
2 
— 
1 
8 L 
C 
1 
— 
— 
— 
— 
4 
— 
1 
2 
— 
— 
— 
— 
1 
— 
1 
— 
— 
— 
— 
— 
— 
— 
1 
1 
— 
1 I 
— 
2 
— 
2 
3 
1 
3 
— 
— 
— 
2 
1 
— 
1 
3 
1 
5 
1 
— 
— 
— 
— 
— 
— 
— 
1 NL 
C 
1 
— 
— 
— 
11 
8 
3 
4 
1 
7 
1 
— 
2 
3 
2 
1 
2 
11 
2 
1 
1 
3 
— 
— 
— 
— 
1 
2 I 
1 
2 
1 
— 
— 
3 
4 
3 
6 
— 
— 
— 
1 
— 
— 
1 
5 
1 
3 
— 
1 
2 
2 
4 
2 
1 
1 Total 
C I 
2 — 
1 — 
3 2 
1 2 
2 
— 2 
12 2 
15 9 
5 2 
13 19 
4 8 
4 13 
1 9 
1 10 
— 3 
2 1 
2 2 
3 — 
197 41 
197 70 
226 51 
328 44 
17 9 
18 8 
9 7 
5 4 
7 4 
24 8 
28 1 
16 10 
72 29 
109 60 
162 22 
142 58 
2 — 
5 — 
1 — 
8 1 
1 — 
1 — 
— 2 
— 1 
— 5 
— 3 
2 6 
10 — 
8 — 
9 2 
37 10 
1 — 
3 6 
3 10 
— 26 
25 11 
11 11 
27 13 
29 36 
No C 220/30 Official Journal of the European Communities 1.9.86 
DG XVII 
DGXIX 1982 
1983 
1984 
1985 
1983 
1984 
1985 
1982 
1983 
1984 
1985 B 
C I 
— 1 
— 1 
— 1 
22 10 
24 12 
14 21 
28 31 D 
C I 
— 1 
_ i 
— 1 
31 12 
31 15 
34 14 
45 24 DK 
C I 
— 1 
7 2 
9 9 
13 4 
14 12 F 
C I 
2 — 
— 1 
— 1 
— 1 
106 25 
117 50 
102 30 
106 41 GB 
C I 
— 2 
— 1 
— 3 
39 10 
29 23 
36 12 
55 26 GR 
C I 
— 1 
59 30 
94 23 
144 26 
200 22 IRL 
C I 
— 1 
17 4 
19 9 
9 6 
16 18. IT 
C I 
— 1 
— 1 
— 5 
53 13 
51 28 
102 21 
104 38 L 
C I 
1 — 
5 1 
3 8 
3 4 
3 13 NL 
C I 
— 2 
13 5 
21 15 
19 7 
14 19 Total 
C I 
2 — 
1 2 
— 3 
— 1 
— 4 
— 3 
— 14 
352 112 
399 192 
476 145 
585 244 
1. 9. 86 Official Journal of the European Communities No C 220/31 
ANNEXA 
Infringements of the Treaties and of regulations 
Contents 
Page 
Statistical questions 32 
Administrative questions 32 
Budgetary questions 32 
Economic and monetary policy 33 
Internal market and industrial affairs 33 
Customs union 40 
Competition 41 
Financial institutions and taxation 42 
Employment and social affairs 43 
Agriculture 44 
Transport 48 
Energy 48 
External relations 48 
Development 49 
Miscellaneous 49 
No C 220/32 Official Journal of the European Communities 1. 9. 86 
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ANNEX B 
Infringement of directives 
Contents 
Page 
Statistical questions 51 
Internal market and industrial affairs 51 
Customs union 60 
Financial institutions and taxation 61 
Employment, social affairs and education 63 
Environment and consumer protection 65 
Agriculture 70 
Transport 75 
Energy 77 
Economic and monetary policy 77 
Competition 77 
Explanation of entries 
78/546 = number of Directive 
(31. 12. 1980) = deadline for incorporation of Directive into national law 
blank = no measures notified by 31 December 1985 although measures may 
in fact have been taken/measures notified by MS currently under 
study/infringement proceedings decided but not yet initiated 
yes = national implementing measures notified 
n.m.n. = proceedings initiated or pursued on the grounds that no measures 
have been notified 
n.p.i. = proceedings pursued on the grounds that the Directive has not been 
properly incorporated into national law 
n.p.a. = proceedings pursued on the grounds that the Directive is not being 
properly applied 
1.1. 1984 = deadline for incorporation by the particular Member State 
A 74/82 = infringement number ( /82 = year in which proceedings were 
initiated) ' 
Case 101/84 = number of case on Court of Justice register 
Judgment 18. 3. 1980 «= date of Court judgment 
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