1 BY AN APPLICATION LODGED AT THE COURT REGISTRY ON 6 SEPTEMBER 1985 THE COMMISSION OF THE EUROPEAN COMMUNITIES BROUGHT AN ACTION UNDER ARTICLE 169 OF THE EEC TREATY SEEKING A DECLARATION THAT BY AUTHORIZING, IN RESPECT OF FINAL IMPORTATION, THE RELEASE IN STAGES OF GOODS WHICH ARE DECLARED ON A SINGLE ENTRY FORM FOR RELEASE FOR FREE CIRCULATION, THE ITALIAN GOVERNMENT HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE TREATY AND ARTICLE 19 OF COMMISSION DIRECTIVE 82/57/EEC OF 17 DECEMBER 1981 LAYING DOWN CERTAIN PROVISIONS FOR IMPLEMENTING COUNCIL DIRECTIVE 79/695/EEC ON THE HARMONIZATION OF PROCEDURES FOR THE RELEASE OF GOODS FOR FREE CIRCULATION ( OFFICIAL JOURNAL 1982, L*28, P.*38 ).
2 REFERENCE SHOULD BE MADE TO THE REPORT FOR THE HEARING FOR THE RELEVANT PROVISIONS OF ITALIAN LAW AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
3 IT IS COMMON GROUND THAT, IN RESPECT OF THE FINAL IMPORTATION OF GOODS, THE SECOND PARAGRAPH OF ARTICLE 80 OF THE TESTO UNICO DELLE DISPOSIZIONI LEGISLATIVE IN MATERIA DOGONALE (( CONSOLIDATED TEXT OF CUSTOMS LEGISLATION )) ( GAZZETTA UFFICIALE DELLA REPUBBLICA ITALIANA NO 80 OF 28 MARCH 1973, P.*3 OF THE SUPPLEMENTO ORDINARIO ) ALLOWS THE OPTION OF RELEASING GOODS IN STAGES, WHEREAS THE FIRST PARAGRAPH OF ARTICLE 19 OF THE AFORESAID DIRECTIVE 82/57 PROVIDES : "RELEASE OF ... GOODS FOR FREE CIRCULATION SHALL BE GIVEN ON A SINGLE OCCASION FOR ALL THE GOODS FORMING THE SUBJECT OF THE ENTRY ".
4 ACCORDING TO THE ITALIAN GOVERNMENT THE RELEASE OF GOODS IN STAGES IS PROVIDED FOR BY ARTICLE 4 OF COUNCIL DIRECTIVE 78/453/EEC OF 22 MAY 1978 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW, REGULATION OR ADMINISTRATIVE ACTION CONCERNING DEFERRED PAYMENT OF IMPORT DUTIES OR EXPORT DUTIES ( OFFICIAL JOURNAL 1978, L*146, P.*19 ). THE FIRST SUBPARAGRAPH OF ARTICLE 4 ( 1 ) PROVIDES AS FOLLOWS : "THE AMOUNTS DUE AS IMPORT DUTIES OR EXPORT DUTIES FOR GOODS FOR WHICH REMOVAL HAS BEEN AUTHORIZED DURING A GIVEN PERIOD, WHICH MAY NOT EXCEED 31 DAYS, MAY BE DEALT WITH BY ONE SINGLE ENTRY IN THE ACCOUNTS AT THE END OF THE PERIOD BY THE COMPETENT AUTHORITIES ."
5 THE ITALIAN GOVERNMENT TAKES THE VIEW THAT THE LITERAL AND LOGICAL MEANING OF ARTICLE 4 ( 1 ) IS THAT IT IS BOTH POSSIBLE AND LAWFUL TO RELEASE IN STAGES GOODS WHICH MAY BE COVERED BY A SINGLE ENTRY IN THE ACCOUNTS .
6 THE ITALIAN GOVERNMENT NOTES THAT THERE IS NO PROVISION IN COUNCIL DIRECTIVE 79/695/EEC TO SUGGEST AN INTENTION TO ABOLISH THE OPTION OF RELEASE IN STAGES . IT CANNOT THEREFORE BE SUPPOSED THAT ARTICLE 19 OF COMMISSION DIRECTIVE 82/57 "LAYING DOWN CERTAIN PROVISIONS FOR IMPLEMENTING COUNCIL DIRECTIVE 79/695/EEC ..." CAN HAVE THE EFFECT OF ABOLISHING A RIGHT CONFERRED BY ARTICLE 4 OF COUNCIL DIRECTIVE 78/453 .
7 IT SHOULD BE OBSERVED IN THIS CONNECTION THAT THE WORDING OF ARTICLE 4 SHOWS THAT ITS PURPOSE IS NOT TO REGULATE OR HARMONIZE THE RULES FOR THE RELEASE OF GOODS . THAT ARTICLE IS CONCERNED WITH THE POSSIBILITY OF DEALING, BY A SINGLE ENTRY IN THE ACCOUNTS, WITH AMOUNTS DUE BY WAY OF DUTIES INCURRED ON THE IMPORTATION OR EXPORTATION OF GOODS WHOSE REMOVAL HAS BEEN AUTHORIZED DURING A GIVEN PERIOD AND THE CONDITIONS UNDER WHICH THIS MAY BE DONE .
8 AN INTERPRETATION OF ARTICLE 4 BY REFERENCE TO ITS CONTEXT POINTS TO THE SAME CONCLUSION . THAT ARTICLE FORMS PART OF THE COUNCIL DIRECTIVE ON THE HARMONIZATION OF PROVISIONS REGARDING DEFERRED PAYMENTS, THE PURPOSE OF WHICH IS QUITE DIFFERENT FROM THAT OF THE COMMISSION DIRECTIVE AT ISSUE IN THE PRESENT CASE .
9 AS LONG AS THERE WAS NO HARMONIZATION OF NATIONAL PROVISIONS GOVERNING THE RULES FOR THE RELEASE OF GOODS, ARTICLE 4 COULD BE APPLIED EITHER IN THE CASE OF A RELEASE IN STAGES OF GOODS DECLARED ON A SINGLE ENTRY FORM FOR RELEASE FOR FREE CIRCULATION OR IN THE CASE OF SUCCESSIVE RELEASES OF GOODS DECLARED ON A NUMBER OF ENTRY FORMS . THE ARTICLE IN NO WAY PREDETERMINED THE DETAILED RULES REGARDING RELEASE .
10 THOSE RULES, HOWEVER, CONSTITUTE PART OF THE PROCEDURES FOR THE RELEASE OF GOODS FOR FREE CIRCULATION AND THOSE PROCEDURES ARE HARMONIZED BY COUNCIL DIRECTIVE 79/695 AND BY COMMISSION DIRECTIVE 82/57 WHICH IMPLEMENTS IT . SINCE ARTICLE 19 OF THE COMMISSION DIRECTIVE PROVIDES THAT RELEASE OF GOODS FOR FREE CIRCULATION IS TO BE GIVEN ON A SINGLE OCCASION FOR ALL THE GOODS CONTAINED IN THE ENTRY, THE APPLICATION OF ARTICLE 4 OF COUNCIL DIRECTIVE 78/453 ON DEFERRED PAYMENT CAN STILL APPLY ONLY TO THE ENTRY IN THE ACCOUNTS OF DUTIES INCURRED BY GOODS WHICH ARE DECLARED ON A NUMBER OF ENTRY FORMS AND ARE THE SUBJECT OF SUCCESSIVE RELEASES DURING A GIVEN PERIOD .
11 IT FOLLOWS THAT THE ITALIAN GOVERNMENT MAY NOT RELY ON ARTICLE 4 OF COUNCIL DIRECTIVE 78/453 TO JUSTIFY THE NON-COMPLIANCE OF ITS LEGISLATION WITH ARTICLE 19 OF COMMISSION DIRECTIVE 82/57 .
12 IT MUST THEREFORE BE HELD THAT BY AUTHORIZING, IN RESPECT OF FINAL IMPORTATION, THE RELEASE IN STAGES OF GOODS WHICH ARE DECLARED ON A SINGLE ENTRY FORM FOR RELEASE FOR FREE CIRCULATION, THE ITALIAN GOVERNMENT HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY AND ARTICLE 19 OF COMMISSION DIRECTIVE 82/57/EEC OF 17 DECEMBER 1981 LAYING DOWN CERTAIN PROVISIONS FOR IMPLEMENTING COUNCIL DIRECTIVE 79/695/EEC ON THE HARMONIZATION OF PROCEDURES FOR THE RELEASE OF GOODS FOR FREE CIRCULATION .