CELEX: 62007CA0475
Language: en
Date: 2009-02-12 00:00:00
Title: Case C-475/07: Judgment of the Court (Third Chamber) of 12 February 2009 — Commission of the European Communities v Republic of Poland (Failure of a Member State to fulfil its obligations — Electricity tax — Directive 2003/96/EC — First subparagraph of Article 21(5) — Time at which the tax becomes chargeable)

4.4.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/5
            
         Judgment of the Court (Third Chamber) of 12 February 2009 — Commission of the European Communities v Republic of Poland
   (Case C-475/07) (1)
   
   (Failure of a Member State to fulfil its obligations - Electricity tax - Directive 2003/96/EC - First subparagraph of Article 21(5) - Time at which the tax becomes chargeable)
   (2009/C 82/09)
   Language of the case: Polish
   Parties
   
      Applicant: Commission of the European Communities (represented by: W. Mölls and K. Herrmann, Agents)
   
      Defendant: Republic of Poland (represented by: T. Kozek, M. Dowgielewicz, M. Jarosz and A. Rutkowska, Agents)
   Re:
   Failure of a Member State to fulfil its obligations — Failure to adopt, within the prescribed time limit, the measures necessary to comply with Article 21(5) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA Relevance) (OJ 2003 L 283, p. 51) — Time at which the electricity tax becomes chargeable
   Operative part of the judgment
   The Court:
   
               1.
            
            
               Declares that, by failing to adapt, by 1 January 2006, its system of electricity tax, with regard to the time at which the electricity tax becomes chargeable, to the requirements of the first subparagraph of Article 21(5) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004, the Republic of Poland has failed to fulfil its obligations under that directive.
            
         
               2.
            
            
               Orders the Republic of Poland to pay the costs.
            
         
      (1)  OJ C 22, 26.1.2008.