CELEX: C1996/336/03
Language: en
Date: 1996-11-09 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 20 June 1996 in Case C-237/95: Commission of the European Communities v. Italian Republic (Failure to fulfil obligations - Failure to transpose Directives 89/369/EEC and 89/429/EEC)

No C 336/2              EN                 Official Journal of the European Communities                                       9 . 11 . 96
On a proper construction of the combined nomenclature of              2 . Orders the Italian Republic to pay the costs.
the Common Customs Tariff, in the version annexed to
Commission Regulation (EEC) No 2505/92 of 14 July 1 992               (') OJ No C 229 of 2 . 9 . 1995 .
amending Annexes I and II to Council Regulation (EEC)                 ( 2 ) OJ No L 163 , 1989 , p . 32 .
No 2658/87 on the tariff and statistical nomenclature and             (■') OJ No L 203 , 1989 , p . 50 .
on the Common Customs Tariff, a basic module for the
assembly of a data-processing machine, consisting of a
housing essentially containing two disk drives, is to be
classified, pursuant to General Rule 3 (b) for the
interpretation of the combined nomenclature of the
Common Customs Tariff, under subheading 8471 93 59 as
a 'storage unit', on the basis of the drives it contains.                             JUDGMENT OF THE COURT
                                                                                                ( Fifth Chamber )
(') OJ No C 159 , 24 . 6 . 1995 .
                                                                                                of 27 June 1996
( 2 ) OJ No L 267, 1992 , p . 1 .
                                                                      in Case C-107/94 ( reference for a preliminary ruling
                                                                      from the Hoge Raad der Nederlanden ): P. H. Asscher v.
                                                                                       Staatssecretaris van Financiën (')
                                                                       (Article 52 of the EC Treaty — Requirement of equal
                                                                                 treatment — Income tax on non-residents)
                 JUDGMENT OF THE COURT                                                            ( 96/C 336/04 )
                         ( Fifth Chamber )
                         of 20 June 1996                                                (Language of the case: Dutch)
       in Case C-237/95 : Commission of the European
               Communities v. Italian Republic (')                     (Provisional translation; the definitive translation will be
                                                                                 published in the European Court Reports)
 (Failure to fulfil obligations — Failure to transpose
           Directives 89/369/EEC and 89/429/EEC)
                           ( 96/C 336/03 )                            In Case C-107/94 : reference to the Court pursuant to
                                                                      Article 177 of the EC Treaty from the Hoge Raad der
                                                                      Nederlanden ( Supreme Court of the Netherlands ) for a
                  (Language of the case: Italian)                      preliminary ruling in the proceedings pending before that
                                                                      court between P. H. Asscher and Staatssecretaris van
 (Provisional translation; the definitive translation will be          Financien — on the interpretation of Article 48 of the EEC
           published in the European Court Reports)                   Treaty, now the EC Treaty — the Court ( Fifth Chamber ),
                                                                      composed of: D. A. O. Edward , President of the Chamber,
                                                                      J. -P. Puissochet, J. C. Moitinho de Almeida , C. Gulmann
In Case C-237/95 : Commission of the European
                                                                       and M. Wathelet ( Rapporteur ), Judges; P. Leger,
 Communities ( Agents : Maria Kontou-Durande and Laura
                                                                       Advocate-General ; H. A. Ruhl , Principal Administrator, for
Pignataro ) v. Italian Republic ( Agent : Professor Umberto            the Registrar, gave judgment on 27 June 1996 , the operative
 Leanza, assisted by Pier Giorgio Ferri ) — application for a          part of which is as follows :
declaration that, by failing to adopt or to communicate the
 laws , regulations and administrative provisions necessary to
comply with Council Directive 89/369/EEC of 8 June 1989                 1 . A national of a Member State pursuing an activity as a
 on the prevention of air pollution from new municipal                       self-employed person in another Member State, in which
 waste-incineration plants ( 2 ) and Council Directive                       he resides, may rely on Article 52 of the EC Treaty as
 89/429/EEC of 21 June 1989 on the reduction of air                          against his State of origin, on whose territory he pursues
 pollution from existing municipal waste-incineration                        another activity as a self-employed person, if, by virtue
 plants ( 3 ), the Italian Republic has failed to fulfil its                 of pursuing an economic activity in a Member State
 obligations pursuant to the EC Treaty — the Court ( Fifth                   other than his State of origin, he is, with regard to the
 Chamber ), composed of D. A. O. Edward ( Rapporteur ),                      latter, in a situation which may be regarded as
 President of the Chamber, J. -P. Puissochet, J. C. Moitinho                 equivalent to that of any other person relying as against
 de Almeida, C. Gulmann and P. Jann, Judges; M. B. Elmer,                    the host Member State on the rights and liberties
 Advocate-General ; R. Grass, Registrar, has given a                         guaranteed by the Treaty.
 judgment on 20 June 1996 , in which it :
                                                                       2 . Article 52 of the Treaty is to be interpreted as precluding
  1 . Declares that, by failing to adopt within the prescribed               a Member State from applying to a national of a
       period the laws, regulations and administrative                       Member State who pursues an activity as a
       provisions necessary to comply with Council Directive                 self-employed person within its territory and at the same
       89/369/EEC of 8 June 1989 on the prevention of air                    time pursues another actwity as a self-employed person
       pollution from new municipal waste-incineration                       in another Member State, in which he resides, a higher
       plants, the Italian Republic has failed to fulfil its                 rate of income tax than that applicable to residents
       obligations pursuant to Article 12 ( 1 ) of that                      pursuing the same activity where there is no objective
       Directive:                                                            difference between the situation of such taxpayers and