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Opinion of Mr Advocate General Gulmann delivered on 6 May 1992. # Commission of the European Communities v Italian Republic. # Failure by a Member State to fulfil its obligations - Delays in the refund of VAT to taxable persons not established in the territory of the country. # Case C-287/91.
ECLI:EU:C:1992:195
61991CC0287
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Important legal notice
61991C0287
European Court reports 1992 Page I-03515
Opinion of the Advocate-General
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Mr President,
Members of the Court,
° by allowing the Ministero delle Finanze systematically to disregard the time-limits for refunds of value added tax to taxable persons not established in the territory of the country, without intervening from the outset to remove the consequent harm to Community law, the Italian Republic has failed to fulfil its obligations under Article 7(4) of the Eighth Council Directive (79/1072/EEC) of 6 December 1979 on arrangements for the refund of value added tax to taxable persons not established in the territory of the country;
° and that the Italian Republic should be ordered to bear the costs.
The Italian Republic has not denied that it has failed to ensure compliance with the directive, as the Commission has claimed.
3. Accordingly I have no choice but to propose to the Court that it deliver a judgment in accordance with the Commission' s claims.
(*) Original language: Danish.
(1) ° OJ 1979 L 331, p. 11.