CELEX: C2000/102/13
Language: en
Date: 2000-04-08 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 24 February 2000 in Case C-434/97: Commission of the European Communities v French Republic (Action for failure to fulfil obligations — Directive 92/12/EEC — Specific tax levied on beverages with a high alcohol content)

8.4.2000                 EN                     Official Journal of the European Communities                                            C 102/9
                 JUDGMENT OF THE COURT                                                         ORDER OF THE COURT
                          (Fifth Chamber)
                                                                                                   of 11 January 2000
                        of 24 February 2000
                                                                           in Case C-295/98: Italian Republic v Commission of the
in Case C-434/97: Commission of the European Communi-                                         European Communities (1)
                     ties v French Republic (1)
                                                                           (EAGGF — Clearance of accounts — Belated nature of the
(Action for failure to fulfil obligations — Directive
92/12/EEC — Specific tax levied on beverages with a high                                        action — Inadmissibility)
                           alcohol content)
                                                                                                     (2000/C 102/14)
                          (2000/C 102/13)
                    (Language of the case: French)
                                                                                               (Language of the case: Italian)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)
                                                                           (Provisional translation: the definitive translation will be published
                                                                                              in the European Court Reports)
In Case C-434/97: Commission of the European Communities
(Agents: H. Michard and E. Traversa) v French Republic (Agents
K. Rispal-Bellanger and G. Mignot) — application for a declar-
ation that, by maintaining in force the provisions of Article 26           In Case C-295/98: Italian Republic (Agent: U. Leanza, assisted
of Law No 83-25 of 19 January 1983 on the scope and tax                    by D. Del Gaizo and G. Castellani Pastoris) v Commission of
base of the ‘social security’ contribution levied on alcoholic             the European Communities (Agent: F.P. Ruggeri Laderchi) —
beverages, the French Republic has failed to fulfil its obligations        application for partial annulment of Commission Decision
under Article 3(2) of Council Directive 92/12/EEC of 25 Febru-             98/358/EC of 6 May 1998 on the clearance of the accounts
ary 1992 on the general arrangements for products subject to               presented by the Member States in respect of the expenditure
excise duty and on the holding, movement and monitoring of                 for 1994 of the Guarantee Section of the European Agricultural
such products (OJ 1992 L 76, p. 1), read in conjunction with,              Guidance and Guarantee Fund (EAGGF) (OJ 1998 L 163,
in particular, Article 20 of Council Directive 92/83/EEC of                p. 28), in so far as it makes financial adjustments to certain
19 October 1992 on the harmonisation of the structures of                  expenditure declared by the Italian Republic — the Court,
excise duties on alcohol and alcoholic beverages (OJ 1992                  composed of: G.C. Rodrı́guez Iglesias, President, J.C. Moitinho
L 316, p. 21) — the Court (Fifth Chamber), composed of:                    de Almeida, D.A.O. Edward, L. Sevón and R. Schintgen, Presi-
J.C. Moitinho de Almeida, President of the Sixth Chamber,                  dents of Chambers, P.J.G. Kapteyn, C. Gulmann, J.-P. Puis-
acting as President of the Fifth Chamber, L. Sevón, C. Gulmann,           sochet, G. Hirsch, P. Jann, H. Ragnemalm, M. Wathelet (Rap-
J.-P. Puissochet and M. Wathelet (Rapporteur), Judges; A. Sag-             porteur) and V. Skouris, Judges; S. Alber, Advocate General;
gio, Advocate General; D. Louterman-Hubeau, Principal                      R. Grass, Registrar, has made an order on 11 January 2000,
Administrator, for the Registrar, has given a judgment on                  the operative part of which is as follows:
24 February 2000, in which it:
                                                                           1. The application is dismissed as manifestly inadmissible.
1. Dismisses the application;
                                                                           2. The Italian Republic is ordered to pay the costs.
2. Orders the Commission of the European Communities to pay the
     costs.
                                                                           (1) OJ C 327 of 24.10.1998.
( 1) OJ C 94 of 28.3.1998.