CELEX: C2003/200/30
Language: en
Date: 2003-08-23 00:00:00
Title: Case C-270/03: Action brought on 23 June 2003 by the Commission of the European Communities against the Italian Republic

23.8.2003             EN                         Official Journal of the European Union                                         C 200/17
Does subparagraph (a) of the first paragraph of Article 13C of           As regards hazardous waste transported directly by its
the Sixth Council Directive (77/388/EEC) of 17 May 1977 on               producer, the same provision of the Italian decree establishes
the harmonisation of the laws of the Member States relating to           a further exemption from the requirement of registration in
turnover taxes — Common system of value added tax (1),                   the register referred to above, which applies to undertakings
permit a Member State which has exercised the power to allow             that transport less than 30 litres or 30 kg of waste per day.
taxpayers a right of option for taxation in cases of letting and
leasing of immovable property to make full deduction of the
input VAT conditional upon non-retroactive approval of the tax           In sum, the requirement in question is limited to the collection
authorities first being obtained?                                        and transportation of hazardous waste, except in cases where
                                                                         the collection or transportation of such waste is carried out by
                                                                         its producer in quantities below a certain daily limit, and to
(1) OJ L 145, 13.06.1977, p. 1.                                          the collection and transportation of non-hazardous waste on
                                                                         behalf of others.
                                                                         That is clearly inconsistent with the directive. According to
                                                                         Article 12 of the directive, all undertakings, without distinc-
                                                                         tion, which on a professional basis collect or transport waste
                                                                         of any kind, whether hazardous or non-hazardous, must,
                                                                         where not subject to authorisation, be registered with the
Action brought on 23 June 2003 by the Commission of                      competent authorities.
   the European Communities against the Italian Republic
                                                                         (1) OJ L 194, 25.07.1975, p. 39.
                                                                         (2) OJ L 78, 26.03.1991, p. 32.
                          (Case C-270/03)
                          (2003/C 200/30)
An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 23 June
2003 by the Commission of the European Communities,                      Action brought on 21 June 2003 by Ireland against the
represented by L. Visaggio and R. Amorosi, acting as Agents.                      Commission of the European Communities
The applicant claims that the Court should:
                                                                                                   (Case C-271/03)
—     declare that, by permitting undertakings, under
      Article 30(4) of Legislative Decree No 22, of 5 February                                     (2003/C 200/31)
      1997, as amended by Law No 426, of 9 December 1998,
      to collect and transport their own non-hazardous waste,
      as an ordinary activity, without requiring them to be
      registered in the national register of undertakings carrying       An action against the Commission of the European Commu-
      out waste disposal services, and, in addition, by permit-          nities was brought before the Court of Justice of the European
      ting undertakings to transport their own hazardous waste           Communities on 21 June 2003 by Ireland, represented by
      in quantities of less than 30 kg and 30 litres per day,            D.J. O'Hagan, acting as agent, assisted by P. Gallagher SC,
      without requiring them to be entered in that register, the         P. McGarry, Barrister and J. Buttimore of the Office of the
      Italian Republic has failed to fulfil its obligations under        Attorney General, with an address for service in Luxembourg.
      Article 12 of Directive 75/442/EEC (1) on waste, as
      amended by Directive 91/156/EEC (2);
                                                                         The Applicant claims that the Court should:
—     order the Italian Republic to pay the costs.
                                                                         a)    declare the action admissible;
                                                                         b)    annul Commission Decision C(2003)1084 reducing assis-
                                                                               tance granted from the European Regional Development
Pleas in law and main arguments                                                Find (ERDF) to the Global Grant Scheme for Private
                                                                               Sector Tourism and Development, Operational Programme
                                                                               for Tourism (1989-1993) sub-programme 2, in Ireland
As regards non-hazardous waste, Article 30(4) of the Legisla-                  under Commission Decision C89(2258/7) of 21 December
tive Decree expressly exempts undertakings which, on their                     1989;
own account, collect and transport non-hazardous waste in
the course of their particular occupational activities from the
requirement of registration in the national register of under-           c)    order the Commission to bear the costs of the proceed-
takings carrying out waste disposal services.                                  ings.