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Document 62006CJ0388

Judgment of the Court (Seventh Chamber) of 29 March 2007.
Commission of the European Communities v French Republic.
Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Restructuring of the Community framework for the taxation of energy products and electricity - Failure to implement within the period prescribed.
Case C-388/06.

European Court Reports 2007 I-00050*

ECLI identifier: ECLI:EU:C:2007:207





Judgment of the Court (Seventh Chamber) of 29 March 2007 – Commission v France

(Case C‑388/06)

Failure of a Member State to fulfil obligations – Directive 2003/96/EC – Restructuring of the Community framework for the taxation of energy products and electricity – Failure to implement within the period prescribed

1.                     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. 8)

2.                     Member States – Obligations – Implementation of directives – Failure to fulfil obligations – Justification based on the internal order – Unlawful (Art. 226 EC) (see para. 9)

Re:

Failure of a Member State to fulfil obligations – Failure to adopt, within the period prescribed, the measures 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 (OJ 2003 L 283, p. 51).

Operative part:

 

By failing, within the period prescribed, to adopt 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 French Republic has failed to fulfil its obligations under that directive.

 

The French Republic is ordered to pay the costs.

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