CELEX: 62011CJ0164
Language: en
Date: 2012-10-25 00:00:00
Title: Judgment of the Court (Eighth Chamber) of 25 October 2012.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Failure to transpose within the prescribed period.#Case C‑164/11.

Judgment of the Court (Eighth Chamber) of 25 October 2012 — Commission v France(Case C-164/11)
      Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Failure to transpose within the prescribed period
      1.                     Actions for failure to fulfil obligations — Examination of the merits by the Court — Situation to be taken into consideration —
            Situation on expiry of the time-limit set in the reasoned opinion (Art. 258 TFEU) (see paras 41, 45)
      2.                     Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — Implementation
            by Member States — Obligation to achieve a result — Failure to satisfy that obligation — Failure to fulfil obligations (Art.
            258 TFEU; Council Directive 2003/96, Art. 18(10), second subpara.) (see para 47, operative part) 
      Re: 
      
         
               Failure of a Member State to fulfil obligations — Failure to adopt, within the prescribed period, the provisions necessary
                  to adapt its electricity taxation system to the provisions laid down by Council Directive 2003/96/EC of 27 October 2003 restructuring
                  the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51) — Application of a single
                  rate on expiry of the transitional period.
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by failing to adopt the provisions necessary to adapt its electricity taxation system to the provisions laid
                     down by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products
                     and electricity, despite the expiry of the transitional period provided for in the second subparagraph of Article 18(10) of
                     that directive, the French Republic has failed to fulfil its obligations under that directive;
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the French Republic to pay the costs.