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Opinion of Mr Advocate General Alber delivered on 25 October 2001. # Commission of the European Communities v Italian Republic. # Failure by a Member State to fulfil its obligations - Infringement of Article 1 of Regulation (EEC) No 4055/86 - Disembarkation/embarkation tax payable by passengers - Tax not applicable to passengers travelling between ports on Italian territory. # Case C-295/00.
ECLI:EU:C:2001:585
62000CC0295
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Important legal notice
62000C0295
European Court reports 2002 Page I-01737
Opinion of the Advocate-General
3. Under Italian Law No 82/63 a special tax was brought in for passengers in transit in the ports of Genoa, Naples and Trieste arriving from other Member States in the European Union or from third States. In accordance with Article 7 of Law No 255/91 the tax ranges from a minimum of ITL 400 to a maximum of ITL 6 000. For maritime journeys on national territory no tax is collected in accordance with Article 32(d) of Law No 82/63. That exception has been in force since the issue of Decree Law No 457 of 30 December 1997, converted into Law No 30 of 27 February 1998, both for vessels registered in Italy and for those registered in other Member States in so far as they carry out maritime transport between Italian ports.
7. Italy does not dispute the failure to comply. Consequently the Court should find in favour of the Commission.
Conclusion
(1) By maintaining in force a tax payable by passengers disembarking or embarking in the ports of Genoa, Naples and Trieste where those passengers arrive from, or are travelling to, ports in another Member State or a third country, whereas no such tax is levied in the case of carriage between two ports located on Italian territory, the Italian Republic has failed to comply with its obligations under Article 1 of Regulation (EEC) No 4055/86.
(2) The Italian Republic is ordered to pay the costs.