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

- Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions in relation to the classification, packaging and labelling of dangerous substances (OJ 1967 L 196, p. 1), as amended by Commission Directive 97/69/EC of 5 December 1997 (OJ 1997 L 343, p. 19);

- Council Directive 87/18/EEC of 18 December 1986 on the harmonisation of laws, regulations and administrative practice relating to the application of good laboratory practice and the verification of their application for tests on chemical substances (OJ 1987 L 15, p. 29);

- Council Directive 93/12/EEC of 23 March 1993 relating to the sulphur content of certain liquid fuels (OJ 1993 L 74, p. 81), as amended by Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 (OJ 1998 L 350, p. 58);

- Council Directive 79/113/EEC of 19 December 1978 on the approximation of the laws of the Member States relating to the determination of the noise emission of construction plant and equipment (OJ 1979 L 33, p. 15), as amended by Commission Directive 85/405/EEC of 11 July 1985 (OJ 1985 L 233, p. 9);

- Council Directive 84/533/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of compressors (OJ 1984 L 300, p. 123), as amended by Commission Directive 85/406/EEC of 11 July 1985 (OJ 1985 L 233, p. 11);

- Council Directive 84/534/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of tower cranes (OJ 1984 L 300, p. 130), as amended by Council Directive 87/405/EEC of 25 June 1987 (OJ 1987 L 220, p. 60);

- Council Directive 84/535/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of welding generators (OJ 1984 L 300, p. 142), as amended by Commission Directive 85/407/EEC of 11 July 1985 (OJ 1985 L 233, p. 16);

- Council Directive 84/536/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of power generators (OJ 1984 L 300, p. 149), as amended by Commission Directive 85/408/EEC of 11 July 1985 (OJ 1985 L 233, p. 18);

- Council Directive 84/537/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of powered hand-held concrete breakers and picks (OJ 1984 L 300, p. 156), as amended by Commission Directive 85/409/EEC of 11 July 1985 (OJ 1985 L 233, p. 20);

- Council Directive 84/538/EEC of 17 September 1984 on the approximation of the laws of the Member States relating to the permissible sound power level of lawnmowers (OJ 1984 L 300, p. 171), as amended by Council Directive 88/181/EEC of 22 March 1988 (OJ 1988 L 81, p. 71);

- Council Directive 86/594/EEC of 1 December 1986 on airborne noise emitted by household appliances (OJ 1986 L 344, p. 24);

- Council Directive 86/662/EEC of 22 December 1986 on the limitation of noise emitted by hydraulic excavators, rope-operated excavators, dozers, loaders and excavator-loaders (OJ 1986 L 384, p. 1), as amended by Directive 95/27/EC of the European Parliament and of the Council of 29 June 1995 (OJ 1995 L 168, p. 14);

- European Parliament and Council Directive 94/62/EC of 20 December 1994 on packaging and packaging waste (OJ 1994 L 365, p. 10) and

- Commission Directive 97/35/EC of 18 June 1997 adapting to technical progress for the second time Council Directive 90/220/EEC on the deliberate release into the environment of genetically modified organisms (OJ 1997 L 169, p. 72),

or, in any event, by failing to inform the Commission of the adoption of such provisions, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under those directives.

Legal background

Community legislation of a general nature

Article 2

The Community shall have as its task, by establishing a common market and an economic and monetary union and by implementing common policies or activities referred to in Articles 3 and 4, to promote throughout the Community a harmonious, balanced and sustainable development of economic activities, a high level of employment and of social protection, equality between men and women, sustainable and non-inflationary growth, a high degree of competitiveness and convergence of economic performance, a high level of protection and improvement of the quality of the environment, the raising of the standard of living and quality of life, and economic and social cohesion and solidarity among Member States.

Article 3

1. For the purposes set out in Article 2, the activities of the Community shall include, as provided in this Treaty and in accordance with the timetable set out therein:

(a) the prohibition, as between Member States, of customs duties and quantitative restrictions on the import and export of goods, and of all other measures having equivalent effect;

(b) a common commercial policy;

(c) an internal market characterised by the abolition, as between Member States, of obstacles to the free movement of goods, persons, services and capital;

...

The internal market shall comprise an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of this Treaty.

1. The Community shall be based upon a customs union which shall cover all trade in goods and which shall involve the prohibition between Member States of customs duties on imports and exports and of all charges having equivalent effect, and the adoption of a common customs tariff in their relations with third countries.

2. The provisions of Article 25 and of Chapter 2 of this Title shall apply to products originating in Member States and to products coming from third countries which are in free circulation in Member States.

Products coming from a third country shall be considered to be in free circulation in a Member State if the import formalities have been complied with and any customs duties or charges having equivalent effect which are payable have been levied in that Member State, and if they have not benefited from a total or partial drawback of such duties or charges.

Article 94

The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, issue directives for the approximation of such laws, regulations or administrative provisions of the Member States as directly affect the establishment or functioning of the common market.

Article 95

By way of derogation from Article 94 and save where otherwise provided in this Treaty, the following provisions shall apply for the achievement of the objectives set out in Article 14. The Council shall, acting in accordance with the procedure referred to in Article 251 and after consulting the Economic and Social Committee, adopt the measures for the approximation of the provisions laid down by law, regulation or administrative action in Member States which have as their object the establishment and functioning of the internal market.

The provisions of this Treaty shall apply to the European territories for whose external relations a Member State is responsible.

The provisions of the Act of Accession of the Kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland concerning Gibraltar

Article 28

Acts of the institutions of the Community relating to the products in Annex II to the EEC Treaty and the products subject, on importation into the Community, to specific rules as a result of the implementation of the common agricultural policy, as well as the acts on the harmonisation of legislation of Member States concerning turnover taxes, shall not apply to Gibraltar unless the Council, acting unanimously on a proposal from the Commission, provides otherwise.

Article 29

The acts listed in Annex I to this Act shall be adapted as specified in that Annex.

Article 30

The adaptations to the acts listed in Annex II to this Act made necessary by accession shall be drawn up in conformity with the guidelines set out in that Annex and in accordance with the procedure and under the conditions laid down in Article 153.

Council Regulation (EEC) No 1496/68 of 27 September 1968 [on the definition of the customs territory of the Community] OJ L 238/1, 28 September 1968

Article 1 is replaced by the following:

The customs territory of the Community shall comprise the following territories:

- ...

- The territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.

The problem created by the deletion of the reference to Gibraltar in Annex II is to be solved in such a way as to ensure that Gibraltar is in the same position with regard to the Community's import liberalisation system as it was before accession.

The provisions of the Act of Accession of the Kingdom of Spain and the Portuguese Republic

1. The Treaties and the acts of the institutions of the European Communities shall apply to the Canary Islands and to Ceuta and Melilla, subject to the derogations referred to in paragraphs 2 and 3 and to the other provisions of this Act.

2. The conditions under which the provisions of the EEC and ECSC Treaties concerning the free movement of goods, and the acts of the institutions of the Community concerning customs legislation and commercial policy, shall apply to the Canary Islands and to Ceuta and Melilla are set out in Protocol [No] 2.

3. Without prejudice to the specific provisions of Article 155, the acts of the institutions of the European Communities concerning the common agricultural policy and the common fisheries policy shall not apply to the Canary Islands and to Ceuta and Melilla.

...

Article 1

1. Products originating in the Canary Islands or in Ceuta and Melilla and products coming from third countries imported into the Canary Islands or into Ceuta and Melilla under the arrangements which are applicable there to them shall not be deemed, when released for free circulation in the customs territory of the Community, to be goods fulfilling the conditions of Articles 9 and 10 of the EEC Treaty, nor goods in free circulation under the ECSC Treaty.

2. The customs territory of the Community shall not include the Canary Islands and Ceuta and Melilla.

3. Except where otherwise provided for in this Protocol, the acts of the institutions of the Community regarding customs legislation for foreign trade shall apply under the same conditions to trade between the customs territory of the Community, on the one hand, and the Canary Islands and Ceuta and Melilla, on the other.

4. Except where otherwise provided for in this Protocol, the acts of the institutions of the Community regarding the common commercial policy, be they autonomous or enacted by agreement, directly linked to the import or export of goods, shall be applicable to the Canary Islands or to Ceuta and Melilla.

5. Except where otherwise provided for in the Act of Accession, including this Protocol, the Community shall apply in its trade with the Canary Islands and with Ceuta and Melilla, for products falling within Annex II of the EEC Treaty, the general arrangements which it applies in its foreign trade.

Article 2

1. Subject to Articles 3 and 4 of this Protocol, products originating in the Canary islands and in Ceuta and Melilla, shall, when released for free circulation in the customs territory of the Community, qualify for exemption from customs duties under the conditions defined in paragraphs 2 and 3.

...

Article 6

1. On import into the Canary Islands or into Ceuta and Melilla, products originating in the customs territory of the Community shall qualify for exemption from the customs duties and charges having equivalent effect under the conditions defined in paragraphs 2 and 3.

...

The directives at issue

Pre-litigation procedure

The proceedings

Arguments of the parties

- Acts concerning agricultural products and acts of harmonisation of legislation concerning turnover taxes are not applicable to Gibraltar by virtue of Article 28 of that Act of Accession in so far as that Act constitutes an adjustment to the Treaties;

- Gibraltar is excluded from the customs territory provision under Regulation No 1496/68 by virtue of Article 29 of and Annex I, Section I, point 4, to the Act of Accession;

- The commercial policy provisions under Regulation No 1025/70 are not applicable to Gibraltar by virtue of Article 30 of and Annex II, Section VI to the Act of Accession, which is listed as an adaptation to acts adopted by the institutions.

Findings of the Court

Costs