C-353/87
ECLI:EU:C:1989:4
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Case 353/87 (Summary publication)
Commission of the European Communities v Italian Republic
(Failure to fulfil obligations — VAT Directive — Implementation)
Summary of the Judgment
Member States — Obligations — Implementation of directives — Failure —Justi- fication — Not acceptable (EEC Treaty, Art. 169)
A Member State cannot rely on provisions, obligations and time-limits resulting from practices or situations in its internal legal Community directives. order to justify its failure to comply with
OPINION OF THE ADVOCATE GENERAL
î! Mr Advocate General Darmon delivered his Opinion on 12 January 1989. " He proposed that the Court should find that the Italian Republic had failed to fulfil its obligations and order it to pay the costs.
* Original language: French