CELEX: 62005CJ0360
Language: en
Date: 2006-10-05 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 5 October 2006. # Commission of the European Communities v Italian Republic. # Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Failure to transpose within the period prescribed. # Case C-360/05.

Judgment of the Court (Fifth Chamber) of 5 October 2006 – Commission v Italy
      (Case C-360/05)
      Failure of a Member State to fulfil obligations – Directive 2003/96/EC – Taxation of energy products and electricity – Failure to transpose within the period prescribed
      Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 6)
      Re:
      
         
               Failure of a Member State to fulfil obligations – Failure to transpose, within the period prescribed, 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).
               
            Operative part
      The Court:
      
         
                  1.
               
               
                  
               
               
                  Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary
                     to comply with Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy
                     products and electricity, the Italian Republic has failed to fulfil its obligations under that directive;
                  
               
            
         
                  2.
               
               
                  
               
               
                  Orders the Italian Republic to pay the costs.