C-287/91

COMMISSION v ITALY

OPINION OF ADVOCATE GENERAL GULMANN delivered on 6 May 1992 *

Mr President, limits for refunds of value added tax to Members of the Court, taxable persons not established in the ter- ritory of the country, without intervening from the outset to remove the conse- 1. Council Directive 79/1072/EEC of quent harm to Community law, the Ital- 6 December 1979 on the harmonization of ian Republic has failed to fulfil its obliga- the laws of the Member States relating to tions under Article 7(4) of the Eighth turnover taxes — Arrangements for the Council Directive (79/1072/EEC) of refund of value added tax to taxable persons 6 December 1979 on arrangements for not established in the territory of the coun- the refund of value added tax to taxable try x should, under the first paragraph of persons not established in the territory of Article 10 thereof, have been implemented the country; by the Member States no later than 1 January 1981.

— and that the Italian Republic should be 2. The Commission takes the view that the ordered to bear the costs. Italian Republic has failed to fulfil its obliga- tion to comply with the directive and has therefore brought proceedings for a declara- tion that:

The Italian Republic has not denied that it — by allowing the Ministero delle Finanze has failed to ensure compliance with the systematically to disregard the time- directive, as the Commission has claimed.

3. A c c o r d i n g l y I have n o choice b u t t o p r o p o s e t o the C o u r t that it deliver a j u d g - m e n t in accordance w i t h the C o m m i s s i o n ' s claims.