Case C-97/11

Amia SpA, in liquidation

v

Provincia Regionale di Palermo

(Reference for a preliminary ruling from the Commissione tributaria provinciale di Palermo)

‛Environment — Landfill of waste — Directive 1999/31/EC — Special levy on the disposal of solid waste in landfills — Landfill operator subject to that levy — Operating costs of a landfill — Directive 2000/35/EC — Default interest — Obligations of the national court’

Summary of the Judgment

Environment — Waste — Landfill of waste — Directive 1999/31 — National legislation imposing a levy on landfill operators which has to be reimbursed to them by the local authorities that disposed of the waste and laying down financial penalties for those operators for late payment of that levy — Combating late payments in commercial transactions — Directive 2000/35 — Late payment of that levy due to a delay in reimbursement by the local authorities having disposed of the waste in landfill — Obligations of the national court

(European Parliament and Council Directive 2000/35; Council Directive 1999/31, as amended by Regulation No 1882/2003)

In the context of a dispute concerning the application of national legislation imposing a levy on landfill operators which has to be reimbursed to them by the local authorities that disposed of the waste and laying down financial penalties for those operators for late payment of the levy, in the case of late payment of that levy due to a delay in reimbursement by the local authorities having provided that waste:

— it is for the referring court, first, before disapplying the relevant provisions of the national legislation at issue, to establish whether, taking into consideration the whole body of domestic law, both substantive and procedural, there is no possibility of its arriving at an interpretation of its national law enabling resolution of the case in the main proceedings in a manner consistent with the wording and purpose of Directives 1999/31 on the landfill of waste, as amended by Regulation No 1882/2003, and 2000/35, on combating late payment in commercial transactions;

— if such an interpretation is not possible, it is for the referring court to disapply any national provision contrary to Article 10 of Directive 1999/31 and Articles 1 to 3 of Directive 2000/35.

(see para. 42, operative part)

Case C-97/11

Amia SpA, in liquidation

v

Provincia Regionale di Palermo

(Reference for a preliminary ruling from the Commissione tributaria provinciale di Palermo)

‛Environment — Landfill of waste — Directive 1999/31/EC — Special levy on the disposal of solid waste in landfills — Landfill operator subject to that levy — Operating costs of a landfill — Directive 2000/35/EC — Default interest — Obligations of the national court’

Summary of the Judgment

Environment — Waste — Landfill of waste — Directive 1999/31 — National legislation imposing a levy on landfill operators which has to be reimbursed to them by the local authorities that disposed of the waste and laying down financial penalties for those operators for late payment of that levy — Combating late payments in commercial transactions — Directive 2000/35 — Late payment of that levy due to a delay in reimbursement by the local authorities having disposed of the waste in landfill — Obligations of the national court

(European Parliament and Council Directive 2000/35; Council Directive 1999/31, as amended by Regulation No 1882/2003)

In the context of a dispute concerning the application of national legislation imposing a levy on landfill operators which has to be reimbursed to them by the local authorities that disposed of the waste and laying down financial penalties for those operators for late payment of the levy, in the case of late payment of that levy due to a delay in reimbursement by the local authorities having provided that waste:

— it is for the referring court, first, before disapplying the relevant provisions of the national legislation at issue, to establish whether, taking into consideration the whole body of domestic law, both substantive and procedural, there is no possibility of its arriving at an interpretation of its national law enabling resolution of the case in the main proceedings in a manner consistent with the wording and purpose of Directives 1999/31 on the landfill of waste, as amended by Regulation No 1882/2003, and 2000/35, on combating late payment in commercial transactions;

— if such an interpretation is not possible, it is for the referring court to disapply any national provision contrary to Article 10 of Directive 1999/31 and Articles 1 to 3 of Directive 2000/35.

(see para. 42, operative part)