CELEX: 62011CA0164
Language: en
Date: 2012-10-25 00:00:00
Title: Case C-164/11: Judgment of the Court (Eighth Chamber) of 25 October 2012 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Failure to transpose within the prescribed period)

22.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 399/4
            
         Judgment of the Court (Eighth Chamber) of 25 October 2012 — European Commission v French Republic
   (Case C-164/11) (1)
   
   (Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Failure to transpose within the prescribed period)
   2012/C 399/06
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: W. Mölls, acting as Agent)
   
      Defendant: French Republic (represented by: G. de Bergues and N. Rouam, acting as Agents)
   
      Intervener in support of the defendant: Kingdom of Spain (represented by: S. Centeno Huerta, acting as Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Failure to adopt, within the prescribed period, the provisions necessary to adapt its electricity taxation system to the provisions laid down by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51) — Application of a single rate on expiry of the transitional period
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that by failing to adopt the provisions necessary to adapt its electricity taxation system to the provisions laid down by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, despite the expiry of the transitional period provided for in the second subparagraph of Article 18(10) of that directive, the French Republic has failed to fulfil its obligations under that directive;
            
         
               2.
            
            
               Orders the French Republic to pay the costs.
            
         
      (1)  OJ C 186, 25.6.2011.