Italië, Duitsland en Griekenland gedaagd wegens niet-invoering EU-richtlijnen over indirecte belastingen (en)
The European Commission has decided to bring Italy before the European Court of Justice for failing to notify it of national measures implementing Directive 2003/96/EC on the taxation of energy products and electricity. The Commission has also decided to send a formal request to Germany in the form of a reasoned opinion, the second stage of infringement proceedings under Article 226 of the EC Treaty. The Commission will also be sending reasoned opinions to Italy and Greece, which have failed to notify it of national measures implementing Directive 2004/79/EC on mutual assistance for the recovery of tax claims. If the Member States concerned fail to bring their legislation into line within two months of receipt of the reasoned opinion, the Commission may also bring these cases before the Court of Justice.
;Directive 2003/96/EC
;Council Directive 2003/96/EC of 27 October 2003 extends the EU's minimum rates of taxation, previously confined to mineral oils, to all energy products, including coal, natural gas and electricity. The Directive reduces the distortions of competition that currently exist between Member States as a result of divergent rates of tax. It also reinforces measures aimed at encouraging energy efficiency with a view to reducing dependency on energy imports and limiting carbon dioxide emissions.
;Article 28 of the Directive required Member States to adopt and publish the national laws, regulations and administrative provisions necessary to comply with the Directive no later than 31 December 2003 and to inform the Commission as soon as they had done so.
;As Italy failed to comply with the reasoned opinion sent out by the Commission in December 2004, see (IP/04/1506) the Commission has decided to go to Court of Justice.
;As regards Germany, a revision of energy taxation is under way, but the new measures will not enter into force until 1 January 2006, so justifying the decision to send this Member State a reasoned opinion.
;Directive 2004/79/EC
;Commission Directive 2004/79/EC of 4 March 2004 adapts Directive 2002/94/EC by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
;Commission Directive 2002/94/EC of 9 December 2002 lays down detailed rules for implementing certain provisions of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
;These Directives are crucial to cooperation between Member States in fighting fraud and ensuring that tax provisions are applied properly.
;For certain acts which remain valid beyond 1 May 2004 and require adaptation by reason of accession, the requisite adaptations were not provided for in the 2003 Act of Accession, or were provided for but need further adaptations.
;Article 3 of Directive 2004/79/EC states that it shall enter into force from the date of the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
;Because Greece and Italy did not inform the Commission of the measures taken to comply with Directive 2004/79/EC, the Commission sent these countries, on 15 December 2004, a letter under Article 226 of the Treaty, giving them two months in which to submit their observations.
;As Greece and Italy have failed to reply to this formal letter of notice, the Commission can only conclude that national implementing measures have not yet been adopted in these countries, though they should have been in force since 1 May 2004 at the latest according to Article 3 of the Directive, or at least that they have not yet been communicated to the Commission.
;The latest data on infringement procedures against all Member States can be found on the following website:
;http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm