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Document 62005CJ0360

Judgment of the Court (Fifth Chamber) of 5 October 2006.
Commission of the European Communities v Italian Republic.
Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Failure to transpose within the period prescribed.
Case C-360/05.

European Court Reports 2006 I-00104*

ECLI identifier: ECLI:EU:C:2006:654





Judgment of the Court (Fifth Chamber) of 5 October 2006 – Commission v Italy

(Case C-360/05)

Failure of a Member State to fulfil obligations – Directive 2003/96/EC – Taxation of energy products and electricity – Failure to transpose within the period prescribed

Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 6)

Re:

Failure of a Member State to fulfil obligations – Failure to transpose, within the period prescribed, Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).

Operative part

The Court:

1.

Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary to comply with Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, the Italian Republic has failed to fulfil its obligations under that directive;

2.

Orders the Italian Republic to pay the costs.

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