C-124/86
ECLI:EU:C:1987:176
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OPINION OF MR LENZ — C A S E 124/86
OPINION OF M R ADVOCATE GENERAL LENZ delivered o n 1 April 1987 *
Mr President, 3. The defendant has not denied the failure Members of the Court, to fulfil its Treaty obligations of which it is accused, nor has it presented any formal submissions; it has merely pointed out that 1. In delivering my Opinion on the two some of the provisions contained in the actions brought against a Member State for directives are already applicable in Italian failure to fulfil its Treaty obligations, which law, albeit subject to different procedures the Court has just heard, I propose to be and time-limits. It has also pointed out the brief. efforts made — so far without success — to implement the directives in its national law 2. The Commission of the European prior to today's oral procedure. Communities, the applicant, has in essence applied to the Court for a declaration, with 4. Under Article 93 of Directive 8 3 / 1 8 1 / costs, that the Italian Republic, the EEC and Article 12 of Directive defendant, is in breach of its obligations 83/183/EEC the Member States were under the EEC Treaty by failing to adopt required to bring into force the laws, regu- within the time allowed the laws, regu- lations and administrative provisions lations and administrative provisions necessary for compliance with the directives necessary to comply with Council Directives by 1 July and 1 January 1984 respectively. 83/181/EEC and 83/183/EEC of 28 March The defendant has undisputably failed to 1983. 1 fulfil that obligation.
5. I therefore p r o p o s e that the C o u r t should g r a n t b o t h applications a n d o r d e r the d e f e n d a n t t o p a y the costs of t h e p r o c e e d i n g s .
* Translated from the German. 1 — Council Directive 83/181/EEC of 28 March 1983 deter- mining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods (Official Journal 1983, L 105, p. 38); Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member Sute of the personal property of individuals (Official Journal 1983, L 105, p. 64).