Court of Justice of the European Communities (including Court of First Instance Decisions)

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URL: http://www.bailii.org/eu/cases/EUECJ/1984/C28083.html
Cite as: [1984] EUECJ C-280/83

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IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.

61983J0280
Judgment of the Court of 5 June 1984.
Commission of the European Communities v Italian Republic.
Implementation of a directive - Taxes which affect the consumption of manufactured tobacco.
Case 280/83.
European Court reports 1984 Page 02361

MEMBER STATES - OBLIGATIONS - IMPLEMENTATION OF DIRECTIVES - FAILURE TO FULFIL OBLIGATIONS - JUSTIFICATION - NOT PERMISSIBLE
( EEC TREATY , ART . 169 )

A MEMBER STATE MAY NOT PLEAD PROVISIONS , PRACTICES OR CIRCUMSTANCES EXISTING IN ITS INTERNAL LEGAL SYSTEM IN ORDER TO JUSTIFY A FAILURE TO COMPLY WITH OBLIGATIONS AND TIME-LIMITS LAID DOWN IN COMMUNITY DIRECTIVES .

IN CASE 280/83
COMMISSION OF THE EUROPEAN COMMUNITIES , REPRESENTED BY GUIDO BERARDIS , A MEMBER OF ITS LEGAL DEPARTMENT , ACTING AS AGENT , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF MANFRED BESCHEL , ALSO A MEMBER OF ITS LEGAL DEPARTMENT , JEAN MONNET BUILDING , KIRCHBERG ,
APPLICANT ,
V
ITALIAN REPUBLIC , REPRESENTED BY ARNALDO SQUILLANTE , PRESIDENT OF SECTION AT THE CONSIGLIO DI STATO ( STATE COUNCIL ), HEAD OF THE DEPARTMENT FOR CONTENTIOUS DIPLOMATIC AFFAIRS , ACTING AS AGENT , ASSISTED BY OSCAR FIUMARA , AVVOCATO DELLO STATO , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE ITALIAN EMBASSY ,
DEFENDANT ,

APPLICATION FOR A DECLARATION THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE MEASURES NEEDED TO IMPLEMENT COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY ,

1 BY AN APPLICATION LODGED AT THE COURT REGISTRY ON 19 DECEMBER 1983 , THE COMMISSION OF THE EUROPEAN COMMUNITIES BROUGHT AN ACTION UNDER ARTICLE 169 OF THE EEC TREATY FOR A DECLARATION THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY .

2 THE PURPOSE OF COUNCIL DIRECTIVE 79/32 OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO ( OFFICIAL JOURNAL 1979 , L 10 , P . 8 ) IS TO DEFINE THE DIFFERENT KINDS OF MANUFACTURED TOBACCO . ARTICLE 9 PROVIDES THAT THE MEMBER STATES MUST BRING INTO FORCE THE LAWS , REGULATIONS OR ADMINISTRATIVE PROVISIONS NECESSARY TO COMPLY WITH THE DIRECTIVE NOT LATER THAN 1 JANUARY 1980 AND THAT THEY MUST FORTHWITH INFORM THE COMMISSION THEREOF .

3 THE ITALIAN GOVERNMENT DOES NOT DENY THAT IT HAS NOT FULFILLED THAT OBLIGATION . IT STATES THAT THE DELAY IN IMPLEMENTING THE DIRECTIVE IS DUE TO THE FACT THAT DRAFT LAW NO 1697 , WHICH WAS LAID BEFORE THE CHAMBER OF DEPUTIES ON 16 MAY 1980 FOR THAT PURPOSE , COULD NOT COMPLETE THE PARLIAMENTARY PROCEDURE BECAUSE OF THE EARLY DISSOLUTION OF PARLIAMENT . A NEW DRAFT LAW IS BEING PREPARED IN ORDER TO IMPLEMENT THE DIRECTIVE AS QUICKLY AS POSSIBLE .

4 THOSE CIRCUMSTANCES CANNOT EXPUNGE THE FAILURE TO FULFIL ONE OF ITS OBLIGATIONS WITH WHICH THE ITALIAN REPUBLIC IS CHARGED . ACCORDING TO WELL- ESTABLISHED CASE-LAW OF THE COURT , A MEMBER STATE MAY NOT PLEAD PROVISIONS , PRACTICES OR CIRCUMSTANCES EXISTING IN ITS INTERNAL LEGAL SYSTEM IN ORDER TO JUSTIFY A FAILURE TO COMPLY WITH OBLIGATIONS AND TIME-LIMITS LAID DOWN IN COMMUNITY DIRECTIVES .

5 IT MUST THEREFORE BE HELD THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY .

COSTS
6 UNDER ARTICLE 69 ( 2 ) OF THE RULES OF PROCEDURE THE UNSUCCESSFUL PARTY IS TO BE ORDERED TO PAY THE COSTS . SINCE THE DEFENDANT HAS FAILED IN ITS SUBMISSIONS , IT MUST BE ORDERED TO PAY THE COSTS .

ON THOSE GROUNDS ,
THE COURT
HEREBY :
1 . DECLARES THAT , BY FAILING TO ADOPT WITHIN THE PRESCRIBED PERIOD THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 79/32/EEC OF 18 DECEMBER 1978 ON TAXES OTHER THAN TURNOVER TAXES WHICH AFFECT THE CONSUMPTION OF MANUFACTURED TOBACCO ( OFFICIAL JOURNAL 1979 , L 10 , P . 8 ), THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY ;

2.ORDERS THE DEFENDANT TO PAY THE COSTS .

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