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. |