C-8/97
ECLI:EU:C:1997:621
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OPINION OF MR LÉGER — CASE C-8/97
OPINION OF ADVOCATE GENERAL LÉGER delivered o n 16 D e c e m b e r 1997
1. By application lodged at the Court Regis- later than 1 January 1992 and forthwith to try on 15 January 1997, the Commission inform the Commission thereof. requested the Court to declare that, 'by fail- ing to adopt or, in the alternative, to commu- nicate to the Commission, within the period prescribed, the laws, regulations and admin- istrative provisions necessary to comply fully 3. The Hellenic Republic does not deny that with Council Directive 90/434/EEC of 23 it has so far failed to adopt the necessary July 1990 on the common system of taxation provisions, but it points out that the draft applicable to mergers, divisions, transfers of legislation designed to incorporate the Direc- assets and exchanges of shares concerning tive's provisions in the Greek legal system is companies of different Member States, 1the at present being adopted by the Greek Par- Hellenic Republic has failed to fulfil its obli- liament. gations under the EC Treaty and that direc- tive.'
4. Since the Directive was not transposed within the period specified therein, the Com- 2. Under Article 12(1) of the Directive, mission's action must be treated as well Member States were required to bring into founded 2 and the Hellenic Republic ordered force the laws, regulations and administrative to pay the costs, pursuant to Article 69(2) of provisions necessary to comply with it not the Rules of Procedure.
Conclusion
5. I accordingly p r o p o s e that the C o u r t should:
(1) rule that, b y failing t o a d o p t , w i t h i n t h e p e r i o d prescribed, t h e laws, regula- tions and administrative provisions necessary t o c o m p l y fully w i t h C o u n c i l
* Original language: French. 2 — See, for example, the judgment in Case C-139/96 Commis- 1 — OJ 1990 L 225, p. 1 ('the Directive'). sion v Germany [1997] ECR I-4845.
I-824
COMMISSION v GREECE
Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, the Hellenic Republic has failed to fulfil its obligations under Article 12(1) of that directive;
(2) order the Hellenic Republic to pay the costs.
I-825