CELEX: 61983CJ0280
Language: en
Date: 1984-06-05 00:00:00
Title: Judgment of the Court of 5 June 1984. # Commission of the European Communities v Italian Republic. # Implementation of a directive - Taxes which affect the consumption of manufactured tobacco. # Case 280/83.

Avis juridique important

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61983J0280

Judgment of the Court of 5 June 1984.  -  Commission of the European Communities v Italian Republic.  -  Implementation of a directive - Taxes which affect the consumption of manufactured tobacco.  -  Case 280/83.  

European Court reports 1984 Page 02361

SummaryPartiesSubject of the caseGroundsDecision on costsOperative part
Keywords

MEMBER STATES - OBLIGATIONS - IMPLEMENTATION OF DIRECTIVES - FAILURE TO FULFIL OBLIGATIONS - JUSTIFICATION - NOT PERMISSIBLE  ( EEC TREATY , ART . 169 )    

Summary

A MEMBER STATE MAY NOT PLEAD PROVISIONS , PRACTICES OR CIRCUMSTANCES EXISTING IN ITS INTERNAL LEGAL SYSTEM IN  ORDER TO JUSTIFY A FAILURE TO COMPLY WITH OBLIGATIONS AND TIME-LIMITS LAID DOWN IN COMMUNITY DIRECTIVES .    

Parties

IN CASE 280/83 COMMISSION OF THE EUROPEAN COMMUNITIES , REPRESENTED BY GUIDO BERARDIS , A MEMBER OF ITS LEGAL DEPARTMENT , ACTING AS AGENT , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF MANFRED BESCHEL , ALSO A MEMBER OF ITS LEGAL DEPARTMENT , JEAN MONNET BUILDING , KIRCHBERG ,   APPLICANT ,   V  ITALIAN REPUBLIC , REPRESENTED BY ARNALDO SQUILLANTE , PRESIDENT OF SECTION AT THE CONSIGLIO DI STATO ( STATE COUNCIL ), HEAD OF THE DEPARTMENT FOR CONTENTIOUS DIPLOMATIC AFFAIRS , ACTING AS AGENT , ASSISTED BY OSCAR FIUMARA , AVVOCATO DELLO STATO , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE ITALIAN EMBASSY ,   DEFENDANT ,    

Subject of the case

APPLICATION FOR A DECLARATION THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE MEASURES NEEDED TO IMPLEMENT COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY ,  

Grounds

1 BY AN APPLICATION LODGED AT THE COURT REGISTRY ON 19 DECEMBER 1983 , THE COMMISSION OF THE EUROPEAN COMMUNITIES BROUGHT AN ACTION UNDER ARTICLE 169 OF THE EEC TREATY FOR A DECLARATION THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY .    2 THE PURPOSE OF COUNCIL DIRECTIVE 79/32 OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO ( OFFICIAL JOURNAL 1979 , L 10 , P . 8 ) IS TO DEFINE THE DIFFERENT KINDS OF MANUFACTURED TOBACCO . ARTICLE 9 PROVIDES THAT THE MEMBER STATES MUST BRING INTO FORCE THE LAWS , REGULATIONS OR ADMINISTRATIVE PROVISIONS NECESSARY TO COMPLY WITH THE DIRECTIVE NOT LATER THAN 1 JANUARY 1980 AND THAT THEY MUST FORTHWITH INFORM THE COMMISSION THEREOF .    3 THE ITALIAN GOVERNMENT DOES NOT DENY THAT IT HAS NOT FULFILLED THAT OBLIGATION . IT STATES THAT THE DELAY IN IMPLEMENTING THE DIRECTIVE IS DUE TO THE FACT THAT DRAFT LAW NO 1697 , WHICH WAS LAID BEFORE THE CHAMBER OF DEPUTIES ON 16 MAY 1980 FOR THAT PURPOSE , COULD NOT COMPLETE THE PARLIAMENTARY PROCEDURE BECAUSE OF THE EARLY DISSOLUTION OF PARLIAMENT . A NEW DRAFT LAW IS BEING PREPARED IN ORDER TO IMPLEMENT THE DIRECTIVE AS QUICKLY AS POSSIBLE .    4 THOSE CIRCUMSTANCES CANNOT EXPUNGE THE FAILURE TO FULFIL ONE OF ITS OBLIGATIONS WITH WHICH THE ITALIAN REPUBLIC IS CHARGED . ACCORDING TO WELL-    ESTABLISHED CASE-LAW OF THE COURT , A MEMBER STATE MAY NOT PLEAD PROVISIONS , PRACTICES OR CIRCUMSTANCES EXISTING IN ITS INTERNAL LEGAL SYSTEM IN ORDER TO JUSTIFY A FAILURE TO COMPLY WITH OBLIGATIONS AND TIME-LIMITS LAID DOWN IN COMMUNITY DIRECTIVES .    5 IT MUST THEREFORE BE HELD THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY .    

Decision on costs

COSTS  6 UNDER ARTICLE 69 ( 2 ) OF THE RULES OF PROCEDURE THE UNSUCCESSFUL PARTY IS TO BE ORDERED TO PAY THE COSTS . SINCE THE DEFENDANT HAS FAILED IN ITS SUBMISSIONS , IT MUST BE ORDERED TO PAY THE COSTS .    

Operative part

ON THOSE GROUNDS , THE COURT  HEREBY :   1 . DECLARES THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO ( OFFICIAL JOURNAL 1979 , L 10 , P . 8 ), THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY ;   2.ORDERS THE DEFENDANT TO PAY THE COSTS .