1 BY AN APPLICATION RECEIVED 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 THE ITALIAN REPUBLIC HAD FAILED TO FULFIL ITS OBLIGATIONS UNDER THAT TREATY BY NOT ADOPTING WITHIN THE PERIOD PRESCRIBED THE MEASURES NEEDED TO COMPLY WITH COUNCIL DIRECTIVE NO 79/1071 OF 6 DECEMBER 1979 AMENDING DIRECTIVE NO 76/308 ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RESULTING FROM OPERATIONS FORMING PART OF THE SYSTEM OF FINANCING OF THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND , AND OF AGRICULTURAL LEVIES AND CUSTOMS DUTIES ( OFFICIAL JOURNAL 1979 , L 331 , P . 10 ).
2 DIRECTIVE NO 79/1071 PROVIDES FOR THE EXTENSION TO VALUE-ADDED TAX OF THE SYSTEM OF MUTUAL ASSISTANCE BETWEEN THE MEMBER STATES , IN RELATION TO THE RECOVERY OF CLAIMS , ESTABLISHED BY DIRECTIVE NO 76/308 OF THE COUNCIL OF 15 MARCH 1976 ( OFFICIAL JOURNAL 1976 , L 73 , P . 18 ). ARTICLE 3 OF DIRECTIVE NO 79/1071 REQUIRED MEMBER STATES TO TAKE THE MEASURES NECESSARY TO COMPLY WITH THE DIRECTIVE BY 1 JANUARY 1981 .
3 THE ITALIAN GOVERNMENT DOES NOT DENY THAT IT HAS NOT FULFILLED THAT OBLIGATION . IT STATES THAT THE DELAY IN THE IMPLEMENTATION OF THE DIRECTIVE IS DUE TO THE FACT THAT THE BILL INTRODUCED INTO THE ITALIAN PARLIAMENT FOR THAT PURPOSE CAME TO NOTHING BECAUSE OF THE DISSOLUTION OF PARLIAMENT . IT ADDS THAT A NEW BILL IS AT PRESENT IN THE PROCESS OF PREPARATION FOR THE PURPOSE OF IMPLEMENTING THE DIRECTIVE IN QUESTION AS QUICKLY AS POSSIBLE .
4 THOSE CIRCUMSTANCES CANNOT EXPUNGE THE FAILURE WITH WHICH THE ITALIAN REPUBLIC IS CHARGED . THE COURT HAS CONSISTENTLY HELD THAT A MEMBER STATE CANNOT RELY ON PROVISIONS , PRACTICES OR SITUATIONS IN ITS INTERNAL LEGAL SYSTEM TO JUSTIFY A FAILURE TO COMPLY WITH OBLIGATIONS OR TIME-LIMITS IMPOSED BY COMMUNITY DIRECTIVES .
5 IT MUST THEREFORE BE DECLARED THAT BY FAILING TO ADOPT WITHIN THE PERIOD PRESCRIBED THE MEASURES NEEDED TO COMPLY WITH COUNCIL DIRECTIVE NO 79/1071 OF 6 DECEMBER 1979 THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE 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 BEEN UNSUCCESSFUL IT MUST BE ORDERED TO PAY THE COSTS .
ON THOSE GROUNDS ,
THE COURT
HEREBY :
1 . DECLARES THAT BY FAILING TO ADOPT WITHIN THE PERIOD PRESCRIBED THE MEASURES NEEDED TO COMPLY WITH COUNCIL DIRECTIVE NO 79/1071 OF 6 DECEMBER 1979 AMENDING DIRECTIVE NO 76/308 ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RESULTING FROM OPERATIONS FORMING PART OF THE SYSTEM OF FINANCING OF THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND , AND OF AGRICULTURAL LEVIES AND CUSTOMS DUTIES , THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY ;
2.ORDERS THE DEFENDANT TO PAY THE COSTS .
