CELEX: C1996/336/43
Language: en
Date: 1996-11-09 00:00:00
Title: Action brought on 26 September 1996 by the Commission of the European Communities against the Italian Republic (Case C-317/96)

No C 336/22             EN                   Official Journal of the European Communities                                     9 . 11 . 96
 26 September 1996 by the Commission of the European                     Luxembourg at the office of Carlos Gomez de la Cruz,
 Communities, represented by Paolo Ziotti of its Legal                   Wagner Centre, Rue Alcide de Gasperi .
 Service, acting as Agent, with an address for service in
 Luxembourg at the office of Carlos Gomez de la Cruz,
 Wagner Centre, Rue Alcide de Gasperi.                                   The applicant claims that the Court should :
                                                                         — declare that, by not adopting within the prescribed
 The applicant claims that the Court should:                                 period the laws, regulations and administrative
                                                                             provisions necessary to comply with Directive
— declare that, by not adopting within the prescribed                        93/60/EECf 1 ) the Italian Republic has failed to fulfil its
     period the laws, regulations and administrative                         obligations under that directive and under the EC
     provisions necessary to comply with Directives                          Treaty,
     93/53/EEC ( 1 ), 93/54/EEC ( 2 ), 93/ 113/EC ( 3 ) and
     93/114/EC ( 4 ), the Italian Republic has failed to fulfil its      — order the Italian Republic to pay the costs .
     obligations under those Directives and under the EC
     Treaty,
                                                                         Pleas in law and main arguments adduced in support:
— order the Italian Republic to pay the costs of the
     proceedings .                                                       Article 189 of the EC Treaty, in providing that a directive is
                                                                         binding, as to the result to be achieved, upon the Member
                                                                         State to which it is addressed, places Member States under
Pleas in law and main arguments adduced in support:                      an obligation to comply with the time-limits set by directives
                                                                         for their implementation. In the present case, when the
                                                                         time-limit expired on 1 July 1994 , the Italian Republic had
Article 189 of the EC Treaty, in providing that a directive is
                                                                         not taken the steps necessary to comply in full with Directive
binding, as to the result to be achieved, upon the Member                93/60/EEC .
State to which it is addressed, places Member States under
an obligation to comply with the time-limits set by directives
for their implementation . In the present case, when the                 (') OJ No L 186 , 28 . 7 . 1993 , p . 28 .
time-limit expired on 1 July 1994 in respect of Directives
93/53/EEC and 93/54/EEC, on 1 January 1995 in respect of
Article 7 of Directive 93 / 113/EC and on 1 October 1994 in
respect of Directive 93/114/EC and the remaining
provisions of Directive 93/ 113/EC, the Italian Republic had
not taken the steps necessary to comply with those
Directives .
                                                                        Reference for a preliminary ruling from the Verwaltungs­
(M   OJ No L  175 , 19 . 7. 1993 , p . 23 .                             gericht Wien by order of that court of 18 September 1996 in
(2 ) OJ No L  175 , 19 . 7. 1993 , p . 34 .                             the case of SPAR Osterreichische Warenhandels AG,
(3)  OJ No L  334,  31 . 12 . 1993 , p . 17.                                     Salzburg v. Finanzlandesdirektion fur Salzburg
(4)  OJ No L  334,  31 . 12 . 1993 , p . 24 .                                                   ( Case C-318/96 )
                                                                                                   ( 96/C 336/44 )
                                                                        Reference has been made to the Court of Justice of the
                                                                        European Communities by an order of the
                                                                        Verwaltungsgerichtshof Wien ( Administrative Court,
                                                                        Vienna ) of 18 September 1996 , which was received at the
Action brought on 26 September 1996 by the Commis­                      Court Registry on 30 September 1996 , for a preliminary
sion of the European Communities against the Italian                    ruling in the case of SPAR Osterreichische Warenhandels
                               Republic                                 AG, Salzburg v. Finanzlandesdirektion fur Salzburg on the
                                                                        following questions :
                          ( Case C-317/96 )
                            ( 96/C 336/43 )                              1.  Does     Article  17     of the     sixth Council Directive
                                                                             77/388/EEC ( J ) of 17 May 1977 on the harmonization
                (Language of the case: Italian)                              of the laws of the Member States relating to turnover
                                                                             taxes — Common system of value added tax : uniform
                                                                             basis of assessment, prohibit a Member State from
An action against the Italian Republic was brought before                    charging a levy assessed at a fixed rate on the basis
                                                                             of:
the Court of Justice of the European Communities on
26 September 1996 by the Commission of the European
Communities, represented by Paolo Ziotti of its Legal                        ( a ) the turnover tax payable on supplies of goods and
Service, acting as Agent, with an address for service in                           other supplies made by other traders to the person