Judgment of the Court (Sixth Chamber) of  19 January 2006  in Case C-90/05: Commission of the European Communities v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Directive 79/1072/EEC — VAT — Refund — Taxable persons not established in the territory of the country)
Date: 2006-03-11
Institutions: Court of Justice
Subjects: European Commission, Luxembourg, VAT, action for failure to fulfil an obligation, frontier worker

C 60/10

EN

Official Journal of the European Union

11.3.2006

JUDGMENT OF THE COURT

(Sixth Chamber)

of 12 January 2006

(Agent: S. Schreiner) — action for annulment under Article
226 EC, brought on 18 February 2005 — the Court (Sixth
Chamber), composed of
the
Chamber, A. La Pergola, U. Lõhmus (Rapporteur), Judges; F.G.
Jacobs, Advocate General; R. Grass, Registrar, gave a judgment
on 19 January 2006, in which it:

J. Malenovský, President of

in Case C-85/05: Commission of the European Commu-
nities v Italian Republic (1)

(Failure of a Member State to fulfil obligations — Directive
2000/60/EC — Community action in the field of water policy
— Failure to transpose within the prescribed period )

(2006/C 60/19)

(Language of the case: Italian)

In Case C-85/05 Commission of the European Communities
(Agent: S. Pardo Quintillán and D. Recchia) v Italian Republic
(Agent: I.M. Braguglia and G. Fiengo, avvocato dello Stato) —
action under Article 226 EC for failure to fulfil obligations,
brought on 18 February 2005 — the Court (Sixth Chamber),
composed of
the Chamber, U.
Lõhmus and A. Ó Caoimh (Rapporteur), Judges; P. Léger, Advo-
cate General; R. Grass, Registrar, gave a judgment on 12
January 2006, in which it:

J. Malenovský, President of

regulations and administrative provisions necessary

1. Declares that, by failing to adopt, within the prescribed period, the
laws,
to
comply with Directive 2000/60/EC of the European Parliament
and of the Council of 23 October 2000 establishing a framework
for Community action in the field of water policy, the Italian
Republic has failed to fulfil its obligations under that directive;

2. Orders the Italian Republic to pay the costs.

(1) OJ C 93 of 16.4.2005

JUDGMENT OF THE COURT

(Sixth Chamber)

of 19 January 2006

in Case C-90/05: Commission of the European Commu-
nities v Grand Duchy of Luxembourg (1)

(Failure of a Member State to fulfil obligations — Directive
79/1072/EEC — VAT — Refund — Taxable persons not
established in the territory of the country)

(2006/C 60/20)

(Language of the case: French)

In Case C-90/05 Commission of the European Communities
(Agent: D. Triantafyllou) v Grand Duchy of Luxembourg

1. Declares that, by not observing the six-month period for refunds
of VAT to taxable persons not established within the country, the
Grand Duchy of Luxembourg has failed to fulfil its obligations
under Article 7(4) of Eight Council Directive 79/1072/EEC of 6
December 1979 on the harmonisation of the laws of the Member
States relating to turnover taxes — Arrangements for the refund
of value added tax to taxable persons not established in the terri-
tory of the country;

2. Orders the Grand Duchy of Luxembourg to pay the costs.

(1) OJ C 82 of 2.4.2005

JUDGMENT OF THE COURT

(Fifth Chamber)

12 January 2006

in Case C-107/05 Commission of the European Commu-
nities v Republic of Finland (1)

(Failure of a Member State to fulfil obligations — Directive
2003/87/EC — Failure to transpose within the period
prescribed)

(2006/C 60/21)

(Language of the case: Finnish)

In Case C-107/05 Commission of the European Communities
(Agents: U. Wölker and P. Aalto) v Republic of Finland (Agent:
A. Guimaraes-Purokoski) — action under Article 226 EC for
(Fifth Chamber),
failure to fulfil obligations — the Court
the Chamber, G.
J. Makarczyk, President of
composed of
Arestis and J. Klucka (Rapporteur), Judges; C. Stix-Hackl, Advo-
cate General; R. Grass, Registrar, gave a judgment on 12
January 2006, in which it: