CELEX: C1996/133/43
Language: en
Date: 1996-05-04 00:00:00
Title: Removal from the register of Case C-110/92

4 . 5 . 96               EN                Official Journal of the European Communities                                No C 133/ 19
Action brought on 22 March 1996 by the Commission of                  Reference for a preliminary ruling by judgment of the
the European Communities against the Kingdom of                       Supremo Tribunal Administrative ( Second Division, Tax
                                 Spain                                Cases ) of 14 February 1996 in the case of ICT — Industria e
                           Case C-92/96 )                                       Comércio Têxtil, SA v. Fazenda Publica
                           ( 96/C 133/41 )                                                    ( Case C-93/96 )
                                                                                                ( 96/C 133/42 )
An action against the Kingdom of Spain was brought before
the Court of Justice of the European Communities on                   Reference has been made to the Court of Justice of the
22 March 1996 by the Commission of the European                       European Communities by order of the Supremo Tribunal
Communities, represented by Richard Wainwright,                       Administrative ( Supreme Administrative Court), Second
Principal Legal Adviser, and Fernando Castillo de la Torre,           Division, Tax Cases, of 15 February 1996 , which was
of its Legal Service, with an address for service in                  received at the Court Registry on 25 March 1996 , for a
Luxembourg at the office of Carlos Gomez de la Cruz,                  preliminary ruling in the case of ICT — Industria e
                                                                      Comércio Têxtil , SA v. Fazenda Publica ( Revenue
Wagner Centre, Kirchberg.
                                                                      Authority ) on the following questions :
The applicant claims that the Court should :                          1 . Is the increase ( of 1 % for each month that elapses
                                                                          without payment being made, following the 30th day
                                                                          after the arrival of the goods in the customs territory of
— declare that, by failing to take the necessary measures to              the Community ) provided for in Article 1 ( 3 ) of Council
     ensure that the quality of inshore bathing waters                    Regulation ( EEC ) No 738/92 of 23 March 1992
     conforms to the limit values set in Article 3 of Council             imposing a definitive anti-dumping duty on imports of
     Directive 76/ 160/EEC ('), the Kingdom of Spain has                  cotton yarn originating in Brazil and Turkey (')
     failed to fulfil its obligations under Article 4 of Council          applicable to the free-at-Community-frontier price
     Directive 76/ 160/EEC of 8 December 1975 and under                   whenever it is agreed that the price is payable on a date
     Articles 5 and 189 of the EC Treaty; and                             falling after that 30th day ?
— order the Kingdom of Spain to pay the costs .                       2 . If the answer to the foregoing question cannot be
                                                                          unconditionally affirmative, as a result of the need for a
                                                                          distinction to be drawn, is the said increase applicable in
Pleas in law and main arguments                                           circumstances like those of this case ( see the facts
                                                                          proved ) where the price of the imported goods, agreed as
                                                                          payable in 90 days, was about 2,3 % ( in one case ) and
There is no provision in the Act of Accession of Spain                    2,5 % ( in another case ) greater than the price payable
which allows a postponement of the application of                         CAD ( cash against documents )?
Directive 76/ 160/EEC, so that, in accordance with
Article 395 of that Act of Accession and with Article 4 ( 1 ) of      3 . If the foregoing question is answered in the affirmative ,
Directive 76/160/EEC, the quality of bathing water is to                  must that increase be applied to the price corresponding
conform to the limit values set in the Directive as from
                                                                          to payment CAD or to the price agreed as payable in
 1 January 1986 , since Community law is mandatory from                   90 days ?
the moment of accession . The applicant points out in this
respect that the Commission has in any event given a
considerable period in which to comply with the obligations           (>) OJ No L 82 , 1992 , p . 1 .
under the Directive .
In any event, the Spanish State has not relied upon the
derogations provided for in Articles 4 ( 3 ), 5 ( 2 ) and 8 of
Directive 76/ 160/EEC . Thus, non-compliance with the
values set in accordance with Article 3 of Directive
 76/160/EEC is tantamount to a failure to fulfil obligations                Removal from the register of Case C-110/92 ( 1 )
under Article 4 of the Directive . In any event, the applicant                                   ( 96/C 133/43 )
recalls that the problem of non-compliance with the
parameters given in Directive 76/160/EEC may also be
resolved by declaring bathing areas unfit for bathing where           By order of 23 January 1996 the President of the Court of
they do not conform to the parameters given in the                    Justice of the European Communities ordered the removal
Directive .                                                           from the register of Case C-l 10/92 : Federal Republic of
                                                                      Germany v . Commission of the European Communities .
 (') OJ No L 31 , 5 . 2 . 1976 , p . 1 .
                                                                      (') OJ No C 124 , 16 . 5 . 1992 .