C-279/83
ECLI:EU:C:1984:303
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J U D G M E N T OF T H E C O U R T 3 OCTOBER 1984 '
Commission of the European Communities v Italian Republic
(Implementation of a directive — Mutual assistance in relation to VAT)
Case 279/83
Member States — Obligations — Failure to implement directives — Justification — Insufficiency (EEC Treaty, Art. 169)
A Member State cannot rely on to comply with obligations or time-limits provisions, practices or situations in its imposed by Community directives. internal legal system to justify a failure
In Case 279/83
COMMISSION OF THE EUROPEAN COMMUNITIES, represented by Guido Berardis, a member of its Legal Department, acting as Agent, with an address for service in Luxembourg at the office of Manfred Beschel, a member of its Legal Department, Jean Monnet Building, Kirchberg, applicant, v
ITALIAN REPUBLIC, represented by its Government in the person of Arnaldo Squillante, President of Chamber at the State Council, Head of the Department for Contentious Diplomatic Affairs, Treaties and Legislative Matters at the Ministry of Foreign Affairs, acting as Agent, assisted by O. Fiumara, Avvocato dello Stato, with an address for service in Luxem- bourg at the Italian Embassy, 5 Rue Marie-Adélaïde, defendant, 1 — Language of the Case: Italian.
JUDGMENT OF 3. 10. 1984 — CASE 279/83
APPLICATION for a declaration that the Italian Republic, by failing to adopt within the period prescribed the measures needed to comply with Council Directive N o 79/1071/EEC of 6 December 1979 amending Directive No 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties (Official Journal 1979, L 331, p. 10), has failed to fulfil its obligations under the EEC Treaty,
THE COURT
composed of Lord Mackenzie Stuart, President, T. Koopmans and K. Bahlmann (Presidents of Chambers), A. O'Keeffe, G. Bosco, O. Due and R. Joliét, Judges,
Advocate General: C. O. Lenz Registrar: D. Lou termán, Administrator
gives the following
JUDGMENT
Facts and Issues
The facts of the case, the course of the Member States, in the recovery of claims procedure, the conclusions, submissions resulting from operations forming part of and arguments of the parties may be the system for financing the European summarized as follows: Agricultural Guidance and Guarantee Fund, and in the recovery of agricultural levies and customs duties. The system in question was established by Council I — Facts and written procedure Directive No 76/308 of 15 March 1976 (Official Journal 1976, L 73, p. 18). 1. Council Directive No 79/1071 of 6 December 1979 provides for the extension to valued-added tax of the Article 3 of Directive No 79/1071 system of mutual assistance, between provides that the Member States shall
COMMISSION v ITALY
take the measures necessary to comply 7. The present application dated 14 with the directive by 1 January 1981. December 1983 was received at the Court Registry on 19 December 1983. In a latter dated 6 February 1984 the 2. By a letter dated 28 July 1980 the Commission waived its right to lodge a permanent representative of the Italian reply. Republic. informed the Commission of the intention of the Italian Government to adopt the measures needed to comply with Directive No 79/1071. There was 8. Upon hearing the report of the no follow-up to that letter, for the Italian Judge-Rapporteur and the views of the Republic did not inform the Commission Advocate General, the Court decided to of any provisions taken to comply with open the oral procedure without any the directive in question. preparatory inquiry.
3. By a letter dated 1 October 1981 the Commission informed the Italian II — C o n c l u s i o n s of t h e p a r t i e s Government that it considered that Italy had failed to fulfil its obligations under the Treaty and invited it to submit its observations within one month. The Commission claims that the Court should: 4. By a letter dated 4 January 1982 the Permanent Representation of Italy informed the Commission that the Italian Declare that, by failing to adopt within Government was in the process of the period prescribed the measures preparing the measures needed to needed to comply with Council Directive implement the directive. No 79/1071 of 6 December 1979, which extends to value-added tax the system of mutual assistance between Member States established by Directive No 5. The Commission took the view that 76/308 in relation to the recovery of the answer from the Italian Government claims resulting from operations forming was unsatisfactory since no mesure had part of the system of financing the yet 'been adopted. On 13 July 1982 it European Agricultural Guidance and delivered a reasoned opinion, pursuant Guarantee Fund, and in relation to the to the first paragraph of Article 169 of recovery of agricultural levies and the Treaty, inviting it to adopt within a customs duties, the Italian Republic has period of two months the measures failed to fulfil its obligations under the needed to fulfil its obligations. EEC Treaty;
6. By a letter dated 28 July 1982 the Permanent Representation of Italy Order the Italian Republic to pay the confined itself to acknowledging receipt costs. of the reasoned opinion. In a telex message of 21 September 1982 it stated that for internal reasons relating to the legislative procedure a new bill had been The Italian Republic did not submit submitted to the Italian Parliament. formal conclusions.
JUDGMENT OF 3. 10. 1984 — CASE 279/83
III — Submissions and argu- not been denied, and is undeniable, that m e n t s of t h e p a r t i e s although the period for doing so has expired the Italian Republic has adopted 1. In its application the Commission no internal provision to comply with emphasizes that pursuant to the third Directive No 79/1071. paragraph of Article 189 of the Treaty a 2. In its defence the Italian Government directive is binding, as to the result to be states that, as it has already informed the achieved, upon each Member State to Commission, bills were prepared to which it is addressed. Further, the first implement the directive in question. paragraph of Article 5 of the Treaty Nothing however came of them because provides that Member States are to the legislature was dissolved. However, take all appropriate measures, whether a new bill is now in preparation and general or particular, to ensure fulfilment the Italian Government hopes to see of the obligations arising out of the the legislative process relating thereto Treaty or resulting from action taken by speedily concluded so that the present the institutions of the Community. action may be regarded basically as having lost its purpose. According to the Commission, there is established case-law to the effect that the above-mentioned provisions of the IV — O r a l p r o c e d u r e Treaty mean that Member States to which directives are addressed are under At the sitting on 10 July 1984 the Italian an obligation to amend their legislation Government, represented by Mr Cara- in conformity with the directives within mazza, Avvocato dello Stato, acting as the period stipulated therein and that a Agent, and the Commission, represented Member State cannot rely on provisions, by Mr Marenco, acting as Agent, practices or situations in its national legal presented oral argument. system to justify a failure to comply with its obligations or with time-limits laid The Advocate General delivered his down in Community directives. It has opinion at the sitting on the same day.
Decision
1 By an application received at the Court Registry on 19 December 1983 the Commission of the European Communities brought an action under Article 169 of the EEC Treaty for a declaration that the Italian Republic had failed to fulfil its obligations under that Treaty by not adopting within the period prescribed the measures needed to comply with Council Directive No 79/1071 of 6 December 1979 amending Directive No 76/308 on mutual
COMMISSION v ITALY
assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties (Official Journal 1979, L 331, p. 10).
2 Directive No 79/1071 provides for the extension to value-added tax of the system of mutual assistance between the Member States, in relation to the recovery of claims, established by Directive No 76/308 of the Council of 15 March 1976 (Official Journal 1976, L 73, p. 18). Article 3 of Directive N o 79/1071 required Member States to take the measures necessary to comply with the directive by 1 January 1981.
3 The Italian Government does not deny that it has not fulfilled that obligation. It states that the delay in the implementation of the directive is due to the fact that the bill introduced into the Italian Parliament for that purpose came to nothing because of the dissolution of Parliament. It adds that a new bill is at present in the process of preparation for the purpose of implementing the directive in question as quickly as possible.
4 Those circumstances cannot expunge the failure with which the Italian Republic is charged. The Court has consistently held that a Member State cannot rely on provisions, practices or situations in its internal legal system to justify a failure to comply with obligations or time-limits imposed by Community directives.
s It must therefore be declared that by failing to adopt within the period prescribed the measures needed to comply with Council Directive N o 79/1071 of 6 December 1979 the Italian Republic has failed to fulfil its obligations under the Treaty.
JUDGMENT OF 3. 10. 1984 — CASE 279/83
Costs
6 Under Article 69 (2) of the Rules of Procedure the unsuccessful party is to be ordered to pay the costs. Since the defendant has been unsuccessful it must be ordered to pay the costs.
On those grounds,
THE COURT hereby: 1. Declares that by failing to adopt within the period prescribed the measures needed to comply with Council Directive No 79/1071 of 6 December 1979 amending Directive No 76/308 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, the Italian Republic has failed to fulfil its obligations under the EEC Treaty; 2. Orders the defendant to pay the costs.
Mackenzie Stuart Koopmans Bahlmann
O'Keeffe Bosco Due Joliét
Delivered in open court in Luxembourg on 3 October 1984.
P. Heim A. J. Mackenzie Stuart Registrar President