CELEX: 62013CA0551
Language: en
Date: 2014-12-18 00:00:00
Title: Case C-551/13: Judgment of the Court (Sixth Chamber) of 18 December 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Cagliari — Italy) — Società Edilizia Turistica Alberghiera Residenziale (SETAR) v Comune di Quartu S. Elena (Reference for a preliminary ruling — Directive 2008/98/EC — Article 15 — Waste management — Possibility for the waste producer to carry out the waste treatment independently — National transposition law adopted, but not yet in force — Expiry of the transposition period — Direct effect)

23.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/12
            
         Judgment of the Court (Sixth Chamber) of 18 December 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Cagliari — Italy) — Società Edilizia Turistica Alberghiera Residenziale (SETAR) v Comune di Quartu S. Elena
   (Case C-551/13) (1)
   
   ((Reference for a preliminary ruling - Directive 2008/98/EC - Article 15 - Waste management - Possibility for the waste producer to carry out the waste treatment independently - National transposition law adopted, but not yet in force - Expiry of the transposition period - Direct effect))
   (2015/C 065/17)
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Cagliari
   
      Parties to the main proceedings
   
   
      Applicant: Società Edilizia Turistica Alberghiera Residenziale (SETAR)
   
      Defendant: Comune di Quartu S. Elena
   
      Operative part of the judgment
   
   EU law and Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which transposes into national law a provision of that directive, but the entry into force of which is deferred pending the adoption of a subsequent internal measure, if that entry into force takes place after the end of the transposition period prescribed by the directive.
   Article 15(1) of Directive 2008/98, read in conjunction with Articles 4 and 13 of that directive, must be interpreted as not precluding national legislation under which no provision is made permitting a waste producer or waste holder to dispose of that waste independently and accordingly to be exempted from liability for payment of a municipal tax for the disposal of waste, provided that that legislation meets the requirements entailed by the principle of proportionality.
   
      (1)  OJ C 377, 21.12.2013.