CELEX: C1999/100/13
Language: en
Date: 1999-04-10 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 25 February 1999 in Case C-195/97: Commission of the European Communities v. Italian Republic (Failure by a Member State to fulfil its obligations - Failure to transpose Directive 91/676/EEC)

C 100/8              EN                   Official Journal of the European Communities                                    10.4.1999
Advocate-General: A. La Pergola, Registrar: H. von                   within the meaning of Article 905(1) of Commission
Holstein, Assistant Registrar, has given a judgment on               Regulation (EEC) No 2454/93 of 2 July 1993 laying
23 February 1999, in which it:                                       down provisions for the implementation of Council
                                                                     Regulation (EEC) No 2913/92 establishing the
                                                                     Community         Customs     Code       exist,   necessitating
1. Dismisses the application;                                        examination of the file by the Commission, where, having
                                                                     regard to the objective of fairness underlying Article 239
                                                                     of Regulation (EEC) No 2913/92 factors liable to place
                                                                     the applicant in an exceptional situation as compared with
2. Orders the Parliament to pay the costs.                           other operators engaged in the same business are found to
                                                                     exist and the conditions laid down in Article 900(1)(a) of
                                                                     Regulation No 2454/93, for remission of customs duties in
(1) OJ C 74, 8.3.1997.                                               favour of an applicant, are not fulfilled.
                                                                     (1) OJ C 131, 26.4.1997.
              JUDGMENT OF THE COURT
                       (Sixth Chamber)
                    of 25 February 1999                                             JUDGMENT OF THE COURT
in Case C-86/97 (reference for a preliminary ruling from                                    (Sixth Chamber)
the Bundesfinanzhof): Reiner Woltmann, trading as
      Trans-Ex-Import' v. Hauptzollamt Potsdam (1)                                       of 25 February 1999
(Theft of goods Ð Customs duties Ð Remission Ð                       in   Case    C-195/97: Commission of the             European
                       Special situation)                                         Communities v. Italian Republic (1)
                       (1999/C 100/12)                               (Failure by a Member State to fulfil its obligations Ð
                                                                              Failure to transpose Directive 91/676/EEC)
                                                                                            (1999/C 100/13)
               (Language of the case: German)
                                                                                     (Language of the case: Italian)
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)
                                                                       (Provisional translation; the definitive translation will be
In Case C-86/97: reference to the Court under Article 177                      published in the European Court Reports)
of the EC Treaty from the Bundesfinanzhof, Germany, for
a preliminary ruling in the proceedings pending before
that court between Reiner Woltmann, trading as Trans-
Ex-Import', and Hauptzollamt Potsdam Ð on the                        In Case C-195/97: Commission of the European
interpretation of Article 905(1) of Commission Regulation            Communities (Agent: Paolo Stancanelli) v. Italian Republic
(EEC) No 2454/93 of 2 July 1993 laying down provisions               (Agent: Professor Umberto Leanza, assisted by Pier
for the implementation of Council Regulation (EEC)                   Giorgio Ferri) Ð application for a declaration that, by
No 2913/92 establishing the Community Customs Code                   failing to adopt and communicate within the prescribed
(OJ L 253, 11.10.1993, p. 1) Ð the Court (Sixth                      period the provisions necessary to transpose into domestic
Chamber), composed of: G. Hirsch, President of the                   law Council Directive 91/676/EEC of 12 December 1991
Second Chamber, acting as President of the Sixth                     concerning the protection of waters against pollution
Chamber, G. F. Mancini, J. L. Murray (Rapporteur), H.                caused by nitrates from agricultural sources (OJ L 375,
Ragnemalm and R. Schintgen, Judges; G. Cosmas,                       31.12.1991, p. 1), and in particular by failing to comply
Advocate-General; R. Grass, Registrar, has given a                   with the obligation laid down in Article 3(2) of the
judgment on 25 February 1999, in which it has ruled:                 Directive, the Italian Republic has failed to fulfil its
                                                                     obligations under Community law Ð the Court (Sixth
                                                                     Chamber), composed of: P. J. G. Kapteyn, President of the
                                                                     Chamber, G. F. Mancini, J. L. Murray (Rapporteur), H.
Factors which might constitute a special situation resulting         Ragnemalm and K. M. Ioannou, Judges; P. LeÂger,
from circumstances in which no deception or obvious                  Advocate-General; R. Grass, Registrar, has given a
negligence may be attributed to the person concerned,                judgment on 25 February 1999, in which it:
 ---pagebreak--- 10.4.1999            EN                  Official Journal of the European Communities                                    C 100/9
1. Declares that, by failing to adopt and communicate to            extend to the fields covered by Articles 1 to 5, Article 7,
     the Commission within the prescribed period the laws,          Article 14, Article 16(1) and (3) and Articles 17 to 19.
     regulations and administrative provisions necessary
     to implement Council Directive 91/676/EEC of
     12 December 1991 concerning the protection of                  This view is, it is submitted, wrong in law in that it is:
     waters against pollution caused by nitrates from
     agricultural sources, and in particular by failing to
     comply with the obligation laid down in Article 3(2)           Ð contrary to the Treaty; and
     thereof, the Italian Republic has failed to fulfil its
     obligations under Article 12(1) thereof.
                                                                    Ð inconsistent with the legislative action taken over the
                                                                        years by the Council itself, on proposals from the
2. Orders the Italian Republic to pay the costs.                        Commission.
(1) OJ C 212, 12.7.1997.
                                                                    Reference for a preliminary ruling by the House of Lords,
                                                                    by order of that court of 1 February 1999, in the case of
Action brought on 5 February 1999 by the Commission of              Commissioners of Customs and Excise against Primback
the European Communities against the Council of the                                               Ltd
                       European Union                                                       (Case C-34/99)
                        (Case C-29/99)                                                     (1999/C 100/15)
                       (1999/C 100/14)
                                                                    Reference has been made to the Court of Justice of the
                                                                    European Communities by an order of the House of Lords
An action against the Council of the European Union was
                                                                    of 1 February 1999, which was received at the Court
brought before the Court of Justice of the European
                                                                    Registry on 8 February 1999, for a preliminary ruling in
Communities on 5 February 1999 by the Commission of
                                                                    the case of Commissioners of Customs and Excise against
the European Communities, represented by Thomas F.
                                                                    Primback Ltd, on the following questions:
Cusack and Lena Ström, Legal Advisers, acting as agents,
with an address for service in Luxembourg at the Office of
Carlos Gómez de la Cruz, member of the Legal Service of
the Commission, Centre Wagner.                                      1. Where a retailer offers, at a single price, goods and the
                                                                        option of a period of extendes credit to pay that price
                                                                        Ð the credit to be provided by a person other than the
                                                                        retailer, and at no additional cost to the customer Ð
The applicant claims that the Court should:                             what is the taxable amount for which the retailer must
                                                                        account in respect of the goods supplied, having
                                                                        regard to Articles 11A(1)(a) and 13B(d)(1) of Council
Ð order that the final paragraph of the Declaration by                  Directive 77/388/EEC (1)? In particular, is the taxable
     the European Atomic Energy Community according to                  amount:
     the provisions of Article 30(4)(iii) of the Convention
     on Nuclear Safety attached to the Council's Decision
     of 7 December 1998 be annulled;                                    (a) the full amount payable by the customer;
                                                                        (b) the full amount payable by the customer, less the
Ð order the Council          to  pay   the  costs   of  these               value of the credit;
     proceedings.
                                                                        (c) (if different from (b) above) the amount actually
Pleas in law and main arguments adduced in support                          received by the retailer; or
                                                                        (d) an amount calculated on some other, and if so
By limiting the terms of the final paragraph of the                         what, basis?
Declaration attached to its Decision of 7 December 1998
in relation to Community competence, the Council seeks
to establish that the competence of the Community in the            2. If the taxable amount is the full amount payable by
fields covered by the Convention on Nuclear Safety is                   the customer, less the value of the credit (see
limited to Article 15 and Article 16(2) and that it does not            question 1(b) above), how is that credit to be valued?