C-280/83
ECLI:EU:C:1984:211
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J U D G M E N T OF T H E C O U R T 5 JUNE 1984 1
Commission of the European Communities ν Italian Republic
(Implementation of a directive — Taxes which affect the consumption of manufactured tobacco)
Case 280/83
Member States — Obligations — Implementation of directives — Failure to fulfil obligations — Justification — Not permissible (EEC Treaty, Art. 169)
A Member State may not plead order to justify a failure to comply with provisions, practices or circumstances obligations and time-limits laid doAvn in existing in its internal legal system in Community directives.
In Case 280/83
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, also a member of its Legal Department, Jean Monnet Building, Kirchberg, applicant, ν
ITALIAN REPUBLIC, represented by Arnaldo Squillante, President of Section at the Consiglio di Stato [State Council], Head of the Department for Contentious Diplomatic Affairs, acting as Agent, assisted by Oscar Fiumara, Avvocato dello Stato, with an address for service in Luxembourg at the Italian Embassy,
defendant, 1 — Language of the Case: Italian.
JUDGMENT OF 5. 6, 1984 — CASE 280/83
APPLICATION for a declaration that, by failing to adopt within the prescribed period the measures needed to implement Council Directive 79/32/EEC of 18 December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, the Italian Republic has failed to fulfil its obligations under the EEC Treaty,
THE COURT
composed of: Lord Mackenzie Stuart, President, T. Koopmans and Y. Galmot, (Presidents of Chambers), G. Bosco, U. Everling, C. Kakouris and R, Joliét, Judges,
Advocate General: Sir Gordon Slynn Registrar: H. A. Rühi, Principal Administrator
gives the'following
JUDGMENT
Facts and Issues
The facts of the case, the course of Article 9 provides that the Member the procedure and the conclusions, States must bring into force the laws, submissions and arguments of the parties regulations and administrative provisions may be summarized as follows : necessary to comply with the directive not later than 1 January 1980 and that they must forthwith inform the Com- mission thereof, I — Facts and procedure 2. Since the Italian Republic did not inform the Commission of the measures 1. The purpose of Council Directive taken to comply with the directive, the 79/32 of 18 December 1978 on taxes Commission assumed that the Italian other than turnover taxes which affect Republic had not yet taken such the consumption of manufactured tobac- measures and, by a letter of 1 October co (Official Journal 1979, L 10, p. 8) is 1981, invited the Italian Government to define the different kinds of manu- to submit its observations within one factured tobacco. month.
COMMISSION / ITALY
3. By a letter dated 20 November 1981, II — C o n c l u s i o n s of the p a r t i e s the Permanent Representation of Italy to the European Communities informed the Commission that on 16 May 1980 the Only the Commission presented con- Italian Government had presented a clusions. It claims that the Court should: draft Law to Parliament whose purpose was in particular to implement Directive Declare that, by failing to adopt within 70/32. the prescribed period the provisions needed to comly with Council Directive 79/32/EEC of 18 December 1979 on taxes other than turnover taxes which 4. The Commission, considering that, affect the consumption of manufactured since no provisions had yet been tobacco, the Italian Republic has failed adopted, the Italian Government's reply to fulfil its obligations under the EEC was insufficient, delivered a reasoned Treaty; opinion on 13 July 1982. Order the Italian Republic to pay the costs. 5. By a letter dated 28 July 1982, the Permanent Representation merely acknowledged receipt of the reasoned III — Submissions and arguments opinion. of the parties
1. The Commission relies on the terms 6. After deciding that the Italian of the third paragraph of Article 189 of Republic had not adopted any provisions the Treaty according to which directives to comply with Directive 79/32, the are binding, as to the result to be Commission brought an action under the achieved, upon each Member State to second paragraph of Article 169 of the which they are addressed. Treaty for a declaration that the Italian Republic had failed to fulfil its It also points out that the first paragraph obligations under the Treaty. of Article 5 of the Treaty requires Member States to take all appropriate measures, whether general or particular, 7. The Commission's application was to ensure fulfilmet of the obligations lodged at the Court Registry on 19 arising out of the Treaty or resulting December 1983. from action taken by the institutions of the Community.
The written procedure followed its Finally, the Commission adds that it is a normal course. However, òri 26 March well-established case-law that those 1984 the Commission indicated that it provisions of the Treaty require the did not intend to lodge a reply. Member States to bring their national law into line with directives within the time-limits laid down in them and that a Member State may not plead provisions, 8. Upon hearing the report of the practices or circumstances existing in its Judge-Rapporteur and the views of the own internal legal order in order to Advocate General, the Court decided to justify a failure to comply with open the oral procedure without any obligations and time-limits laid clown in preparatory inquiry. Community directives.
JUDGMENT OF 5. 6. 1984 — CASE 280/83
2. The Government of the Italian IV — O r a l p r o c e d u r e Republic draws attention to the fact that a draft Law (No 1697) was presented to the Chamber of Deputies on 16 May The Commission of the European 1980. That draft Law was abandoned as Communities, represented by G. a result of an early dissolution of the Berardis, acting as Agent, and the Italian Chamber. Republic, represented by O. Fiumara, Avvocato dello Stato, presented oral The Italian Government adds that a new argument at the sitting on 8 May 1984. draft Law is now being prepared in order to implement the directive in question as The Advocate General delivered his quickly as possible. opinion at the same sitting.
Decision
1 By an application lodged at the C o u r t Registry on 19 D e c e m b e r 1983, the Commission of- the E u r o p e a n Communities b r o u g h t an action u n d e r Article 169 of the E E C T r e a t y for a declaration that, by failing t o a d o p t within the prescribed period the provisions needed t o comply with Council Directive 7 9 / 3 2 / E E C of 18 D e c e m b e r 1978 on taxes other t h a n t u r n o v e r taxes which affect the consumption of manufactured tobacco, the Italian Republic has failed to fulfil its obligations u n d e r the E E C T r e a t y .
2 T h e purpose of Council Directive 7 9 / 3 2 of 18 D e c e m b e r 1978 on taxes other t h a n t u r n o v e r taxes which affect the consumption of manufactured tobacco (Official J o u r n a l 1979, L 10, p . 8) is to define the different kinds of manufactured t o b a c c o . Article 9 provides that the M e m b e r States must bring into force the laws, regulations or administrative provisions necessary to comply with the directive not later than 1 J a n u a r y 1980 a n d that they must forthwith inform the Commission thereof.
3 T h e Italian G o v e r n m e n t does n o t d e n y that it has n o t fulfilled that obligation. It states that the delay in implementing the directive is due to the fact that Draft L a w N o 1697, which was laid before the C h a m b e r of Deputies on 16 M a y 1980 for that purpose, could n o t complete' the parliamentary p r o c e d u r e because of the early dissolution of Parliament. A n e w draft Law is being prepared in o r d e r to implement the directive as quickly as possible.
4 T h o s e circumstances c a n n o t expunge the failure to fulfil o n e of its obligations with which the Italian Republic is charged. A c c o r d i n g to well-
COMMISSION / ITALY
established case-law of the Court, a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with obligations and time-limits laid down in Community directives.
5 It must therefore be held that, by failing to adopt within the prescribed period the provisions needed to comply with Council Directive 79/32/EEC of 18 December 1978, the Italian Republic has failed to fulfil its obligations under the EEC Treaty.
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 failed in its submissions, it must be ordered to pay the costs.
On those grounds,
THE COURT
hereby:
1. Declares that, by failing to adopt within the prescribed period the provisions needed to comply with Council Directive 79/32/EEC of 18 December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (Official Journal 1979, L 10, p. 8), the Italian Republic has failed to fulfil its obligations under the EEC Treaty;
2. Orders the defendant to pay the costs.
Mackenzie Stuart Koopmans Galmot Bosco Everling Kakouris Joliét
Delivered in open court in Luxembourg on 5 June 1984.
P. Heim A. J. Mackenzie Stuart Registrar President