CELEX: 62011CA0097
Language: en
Date: 2012-05-24 00:00:00
Title: Case C-97/11: Judgment of the Court (Fourth Chamber) of 24 May 2012 (reference for a preliminary ruling from the Commissione tributaria provinciale di Palermo — Italy) — Amia SpA, in liquidation v Provincia Regionale di Palermo (Environment — Landfill of waste — Directive 1999/31/EC — Special levy on the disposal of solid waste in landfills — Landfill operator subject to that levy — Operating costs of a landfill — Directive 2000/35/EC — Default interest — Obligations of the national court)

7.7.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 200/2
            
         Judgment of the Court (Fourth Chamber) of 24 May 2012 (reference for a preliminary ruling from the Commissione tributaria provinciale di Palermo — Italy) — Amia SpA, in liquidation v Provincia Regionale di Palermo
   (Case C-97/11) (1)
   
   (Environment - Landfill of waste - Directive 1999/31/EC - Special levy on the disposal of solid waste in landfills - Landfill operator subject to that levy - Operating costs of a landfill - Directive 2000/35/EC - Default interest - Obligations of the national court)
   2012/C 200/03
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Palermo
   
      Parties to the main proceedings
   
   
      Applicant: Amia SpA, in liquidation
   
      Defendant: Provincia Regionale di Palermo
   
      Re:
   
   Reference for a preliminary ruling — Commissione Tributaria Provinciale di Palermo — Interpretation of Article 10 of Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste (OJ 1999 L 182, p. 1), of Directive 2000/35/EC of the European Parliament and of the Council of 29 June 2000 on combating late payment in commercial transactions (JO 2000 L 200, p. 35) and of Articles 12, 14, 43 et 46 EC — National legislation establishing a special tax on the dumping of solid waste in a landfill, and placing the landfill operator under an obligation to pre-pay the tax, the amount of which depends on the volume of waste dumped and which is payable by the party which dumps the waste at the landfill.
   
      Operative part of the judgment
   
   In circumstances such as those in the main proceedings:
   
               —
            
            
               It is for the referring court, first, before disapplying the relevant provisions of Law No 549 of 28 December 1995 on measures to rationalise public finances, to establish whether, taking into consideration the whole body of domestic law, both substantive and procedural, there is no possibility of reaching an interpretation of its national law with which to resolve the case in the main proceedings in a manner consistent with the wording and purpose of Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste, as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council of 29 September 2003, and Directive 2000/35/EC of the European Parliament and of the Council of 29 June 2000 on combating late payment in commercial transactions;
            
         
               —
            
            
               If such an interpretation is not possible, it is for the referring court to disapply, in the main proceedings, any national provision contrary to Article 10 of Directive 1999/31 as amended by Regulation No 1882/2003 and Articles 1 to 3 of Directive 2000/35.
            
         
      (1)  OJ C 238, 13.8.2011.