Case C-132/06: Judgment of the Court (Grand Chamber) of 17 July 2008 — Commission of the European Communities v Italian Rebublic (Failure of a Member State to fulfil obligations — Article 10 EC — Sixth VAT Directive — Obligations under domestic rules — Control of taxable transactions — Amnesty)
Date: 2008-07-17
Institutions: Court of Justice
Subjects: European Commission, Italy, VAT, action for failure to fulfil an obligation, delivery, provision of services, tax inspection

C 223/4

EN

Official Journal of the European Union

30.8.2008

Judgment of the Court (Grand Chamber) of 17 July 2008
— Commission of the European Communities v Italian
Rebublic

2. Orders the Italian Republic to pay the costs.

(1) OJ C 108, 6.5.2006.

(Case C-132/06) (1)

of a Member State

obligations —
(Failure
Article 10 EC — Sixth VAT Directive — Obligations under
domestic rules — Control of taxable transactions — Amnesty)

fulfil

to

(2008/C 223/05)

Language of the case: Italian

Judgment of the Court (Third Chamber) of 17 July 2008
(reference for a preliminary ruling from the Rechtbank
Groningen — Netherlands) — Essent Netwerk Noord BV,
Nederlands
BV,
Aluminium Delfzijl BV v Aluminium Delfzijl BV, Staat der
Nederlanden, Nederlands Elektriciteit Administratiekantoor
BV, Saranne BV

Administratiekantoor

Elektriciteit

Parties

Applicant: Commission of the European Communities (repre-
sented by: E. Traversa and M. Afonso, Agents)

Defendant: Italian Rebublic (represented by: I. Braguglia, Agent
and G. De Bellis, avvocato dello Stato)

(Case C-206/06) (1)

(Internal market in electricity — National legislation permit-
ting the levy of a surcharge on the price for electricity trans-
mission in favour of a statutorily-designated company which
is required to pay stranded costs — Charges having equivalent
effect to customs duties — Discriminatory internal taxation
— Aid granted by the Member States)

(2008/C 223/06)

Language of the case: Dutch

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 2 and 22 of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
— Obligations under
law
waiving the verification of taxable transactions effected in the
course of a series of tax years

the internal system — National

Referring court

Rechtbank Groningen

Operative part of the judgment

The Court:

1. Declares that, by providing in Articles 8 and 9 of Law No 289 of
27 December 2002 relating to the provisions for drawing up the
annual and pluriannual budget of
the State (Finance Law for
2003) (legge n. 289, disposizioni per la formazione del bilancio
annuale e pluriennale dello Stato (legge finanziaria 2003)) for a
general and indiscriminate waiver of verification of taxable transac-
tions effected in a series of tax years, the Italian Republic has failed
to fulfil its obligations under Articles 2 and 22 of Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation of
the laws of
taxes —
Common system of value added tax: uniform basis of assessment,
and Article 10 EC.

the Member States relating to turnover

Parties to the main proceedings

Applicants: Essent Netwerk Noord BV, Nederlands Elektriciteit
Administratiekantoor BV, Aluminium Delfzijl BV

Defendants: Aluminium Delfzijl BV, Staat der Nederlanden,
Nederlands Elektriciteit Administratiekantoor BV, Saranne BV

Re:

Preliminary ruling — Rechtbank Groningen — Interpretation of
legislation
Articles 25 EC, 87(1) EC and 90 EC — National
establishing a surcharge on the price of electricity and payable,
during a transitional period, to the net operator by consumers
established in the Netherlands — Obligation on the net operator