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Case C-132/06: Judgment of the Court (Grand Chamber) of 17 July 2008 — Commission of the European Communities v Italian Rebublic (Failure of a Member State to fulfil obligations — Article 10 EC — Sixth VAT Directive — Obligations under domestic rules — Control of taxable transactions — Amnesty)
ECLI:EU:UNKNOWN:62006CA0132
62006CA0132
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30.8.2008
Official Journal of the European Union
C 223/4
(Case C-132/06)
(Failure of a Member State to fulfil obligations - Article 10 EC - Sixth VAT Directive - Obligations under domestic rules - Control of taxable transactions - Amnesty)
(2008/C 223/05)
Language of the case: Italian
Parties
Applicant: Commission of the European Communities (represented by: E. Traversa and M. Afonso, Agents)
Defendant: Italian Rebublic (represented by: I. Braguglia, Agent and G. De Bellis, avvocato dello Stato)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 2 and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Obligations under the internal system — National law waiving the verification of taxable transactions effected in the course of a series of tax years
Operative part of the judgment
The Court:
1.Declares that, by providing in Articles 8 and 9 of Law No 289 of 27 December 2002 relating to the provisions for drawing up the annual and pluriannual budget of the State (Finance Law for 2003) (legge n. 289, disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2003)) for a general and indiscriminate waiver of verification of taxable transactions effected in a series of tax years, the Italian Republic has failed to fulfil its obligations under Articles 2 and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, and Article 10 EC.
2.Orders the Italian Republic to pay the costs.
* * *
(1) OJ C 108, 6.5.2006.