C-420/85

WyrokTSUE1987-07-07CELEX: 61985CJ0420ECLI:EU:C:1987:333

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Zagadnienie prawne
Czy Republika Włoska uchybiła zobowiązaniom wynikającym z traktatu EWG poprzez niezastosowanie w przewidzianym terminie przepisów niezbędnych do wykonania dyrektywy 82/603/EWG, w szczególności w zakresie obniżenia lub zwrotu podatków od pojazdów drogowych, w tym ciągników, używanych w transporcie kombinowanym drogowo-kolejowym, w którym zarówno naczepa, jak i ciągnik są ładowane na pociąg?
Ratio decidendi
Trybunał uznał, że Republika Włoska uchybiła swoim zobowiązaniom, ponieważ cel dyrektywy 82/603/EWG polega na promowaniu określonych rodzajów transportu kombinowanego, w tym tych obejmujących zarówno ciągnik, jak i naczepę. Zatem obniżenie lub zwrot podatków od pojazdów drogowych musi dotyczyć również ciągników, które są faktycznie transportowane koleją, niezależnie od tego, jak często ten rodzaj transportu jest stosowany. Argument Włoch, że ten sposób transportu jest rzadko używany, nie usprawiedliwia braku implementacji dyrektywy.
Stan faktyczny
Komisja Europejska wniosła skargę przeciwko Republice Włoskiej za niewdrożenie dyrektywy 82/603/EWG, która miała na celu rozszerzenie systemu transportu kombinowanego drogowo-kolejowego i obniżenie lub zwrot podatków od pojazdów drogowych używanych w tym transporcie. Włochy nie przekazały Komisji informacji o środkach implementacyjnych. Rząd włoski twierdził, że istniejące przepisy krajowe już spełniają wymogi dyrektywy, z wyjątkiem przypadków, gdy ciągnik, a nie tylko naczepa, jest ładowany na pociąg, co według nich było rzadko stosowane przez włoskich przewoźników.
Rozstrzygnięcie
Trybunał: (1) Stwierdza, że Republika Włoska, nie przewidując w terminie przewidzianym w dyrektywie Rady 82/603/EWG z dnia 28 lipca 1982 r. zmieniającej dyrektywę 75/130/EWG w sprawie ustanowienia wspólnych zasad dla niektórych rodzajów kombinowanego transportu drogowo-kolejowego towarów między państwami członkowskimi, obniżenia lub zwrotu podatków od pojazdów drogowych pobieranych w odniesieniu do ciągników używanych w transporcie kombinowanym, w którym nie tylko naczepa, ale również sam ciągnik jest ładowany na pociąg, uchybiła zobowiązaniom wynikającym z Traktatu EWG; (2) Obciąża Republikę Włoską kosztami postępowania.

Pełny tekst orzeczenia

Avis juridique important | 61985J0420 Judgment of the Court of 7 July 1987. - Commission of the European Communities v Italian Republic. - Implementation of a directive - Combined road and rail carriage of goods. - Case 420/85. European Court reports 1987 Page 02983 Summary Parties Grounds Decision on costs Operative part Keywords ++++ TRANSPORT - COMBINED ROAD AND RAIL CARRIAGE - DIRECTIVE 82/603/EEC - VEHICLES ELIGIBLE FOR A REDUCTION OR REIMBURSEMENT OF ROAD TAXES - TRACTORS AND TRAILERS ( COUNCIL DIRECTIVE 82/603/EEC AMENDING DIRECTIVE 75/130/EEC ) Summary THE AIM OF COUNCIL DIRECTIVE 82/603/EEC, AMENDING DIRECTIVE 75/130/EEC ON THE ESTABLISHMENT OF COMMON RULES FOR CERTAIN TYPES OF COMBINED ROAD/RAIL CARRIAGE OF GOODS BETWEEN MEMBER STATES, IS TO PROMOTE CERTAIN TYPES OF COMBINED TRANSPORT, INCLUDING THOSE COMPRISING BOTH THE TRACTOR AND THE TRAILER . THE REDUCTION OR REIMBURSEMENT OF TAXES APPLICABLE TO ROAD VEHICLES USED IN COMBINED TRANSPORT MUST THEREFORE APPLY NOT ONLY TO THE TRAILER BUT ALSO TO THE TRACTOR, WHERE THE LATTER IS ITSELF TRANSPORTED BY RAIL . Parties IN CASE 420/85 COMMISSION OF THE EUROPEAN COMMUNITIES, REPRESENTED BY ITS LEGAL ADVISER, G.*MARENCO, ACTING AS AGENT, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF G . KREMLIS, A MEMBER OF THE COMMISSION' S LEGAL DEPARTMENT, JEAN MONNET BUILDING, KIRCHBERG, APPLICANT, V ITALIAN REPUBLIC, REPRESENTED BY ITS GOVERNMENT IN THE PERSON OF L . FERRARI BRAVO, HEAD OF THE DEPARTMENT FOR CONTENTIOUS DIPLOMATIC AFFAIRS, TREATIES AND LEGISLATION AT THE MINISTRY OF FOREIGN AFFAIRS, ASSISTED BY O . FIUMARA, AVVOCATO DELLO STATO, ACTING AS AGENT, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE ITALIAN EMBASSY, 5 RUE MARIE-ADELAIDE, DEFENDANT, APPLICATION FOR A DECLARATION THAT THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY, PRIMARILY BY FAILING TO IMPLEMENT COUNCIL DIRECTIVE 82/603/EEC OF 28 JULY 1982 AMENDING DIRECTIVE 75/130/EEC ON THE ESTABLISHMENT OF COMMON RULES FOR CERTAIN TYPES OF COMBINED ROAD/RAIL CARRIAGE OF GOODS BETWEEN MEMBER STATES ( OFFICIAL JOURNAL 1982, L 247, P . 6 ) AND, ALTERNATIVELY, BY FAILING TO INFORM THE COMMISSION OF THE MEASURES ADOPTED IN ORDER TO COMPLY WITH THE SAID DIRECTIVE, THE COURT COMPOSED OF : LORD MACKENZIE STUART, PRESIDENT, F . SCHOCKWEILER ( PRESIDENT OF CHAMBER ), G . BOSCO, O . DUE, K . BAHLMANN, R . JOLIET AND G.*C . RODRIGUEZ IGLESIAS, JUDGES, ADVOCATE GENERAL : M . DARMON REGISTRAR : P . HEIM HAVING REGARD TO THE REPORT FOR THE HEARING AND FURTHER TO THE HEARING ON 25 FEBRUARY 1987, AFTER HEARING THE OPINION OF THE ADVOCATE GENERAL DELIVERED AT THE SITTING ON 31 MARCH 1987, GIVES THE FOLLOWING JUDGMENT Grounds BY APPLICATION LODGED AT THE COURT REGISTRY ON 13 DECEMBER 1985, THE COMMISSION OF THE EUROPEAN COMMUNITIES BROUGHT AN ACTION UNDER ARTICLE 169 OF THE EEC TREATY PRIMARILY FOR A DECLARATION THAT THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY BY FAILING TO ADOPT WITHIN THE PERIOD PRESCRIBED THE PROVISIONS NEEDED TO COMPLY WITH COUNCIL DIRECTIVE 82/603/EEC OF 28 JULY 1982 AMENDING DIRECTIVE 75/130/EEC ON THE ESTABLISHMENT OF COMMON RULES FOR CERTAIN TYPES OF COMBINED ROAD/RAIL CARRIAGE OF GOODS BETWEEN MEMBER STATES . IN THE ALTERNATIVE, THE COMMISSION ASKED THE COURT TO DECLARE THAT, BY FAILING TO INFORM THE COMMISSION OF THE MEASURES ADOPTED IN ORDER TO COMPLY WITH THE AFORESAID DIRECTIVE, THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE TREATY . 2 THE PURPOSE OF DIRECTIVE 82/603/EEC IS, IN THE FIRST PLACE, TO EXTEND THE SYSTEM PROVIDED FOR BY DIRECTIVE 75/130/EEC TO COMBINED ROAD AND RAIL TRANSPORT BY INLAND WATERWAY BETWEEN MEMBER STATES AND, SECONDLY, TO REDUCE OR REIMBURSE TAXES APPLICABLE TO ROAD VEHICLES USED IN ALL COMBINED TRANSPORT . ACCORDING TO ARTICLE 2 OF DIRECTIVE 82/603/EEC, THE MEMBER STATES ARE TO TAKE THE MEASURES NECESSARY FOR THOSE PURPOSES BEFORE 1 APRIL 1983 AND ARE TO INFORM THE COMMISSION THEREOF . 3 SINCE IT HAD NOT RECEIVED FROM THE ITALIAN GOVERNMENT ANY INFORMATION RELATING TO THOSE MEASURES, ON 30 JANUARY 1984 THE COMMISSION SENT THAT GOVERNMENT A LETTER FORMALLY REQUESTING IT TO SUBMIT ITS OBSERVATIONS . AS THAT LETTER EVOKED NO RESPONSE, ON 20 FEBRUARY 1985 THE COMMISSION DELIVERED A REASONED OPINION UNDER THE FIRST PARAGRAPH OF ARTICLE 169 OF THE TREATY . SINCE THE REASONED OPINION ALSO FAILED TO EVOKE ANY RESPONSE, THE COMMISSION BROUGHT THIS ACTION . 4 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE REFERRED TO HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT . 5 IN THE PROCEEDINGS BEFORE THE COURT, THE ITALIAN GOVERNMENT STATED, WITHOUT BEING CONTRADICTED BY THE COMMISSION, THAT, IN VIEW OF THE ABSENCE OF A NETWORK OF INLAND WATERWAYS LINKING ITALY AND THE OTHER MEMBER STATES, DIRECTIVE 82/603/EEC DOES NOT REQUIRE ITALY TO IMPLEMENT ANY PROVISIONS EXTENDING THE SYSTEM IN QUESTION TO COMBINED ROAD AND RAIL TRANSPORT BY INLAND WATERWAY . 6 WITH REGARD TO THE REDUCTION OR REIMBURSEMENT OF TAXES APPLICABLE TO ROAD VEHICLES, THE ITALIAN GOVERNMENT CONTENDED THAT THE RELEVANT ITALIAN LEGISLATION ALREADY CONTAINED THE NECESSARY PROVISIONS, EXCEPT FOR CASES IN WHICH THE TRACTOR ITSELF, AND NOT JUST THE TRAILER, IS LOADED ON TO THE TRAIN . ALTHOUGH THAT MODE OF COMBINED TRANSPORT IS PRACTISED ON CERTAIN RAILWAY LINES IN NORTHERN ITALY, IT IS USED ONLY TO A VERY LIMITED EXTENT BY ITALIAN TRANSPORTERS . 7 IN THAT REGARD, IT MUST BE STATED THAT THE FACTUAL CIRCUMSTANCE RELIED UPON BY THE ITALIAN GOVERNMENT IS NOT SUCH AS TO EXPUNGE THE INFRINGEMENT WITH WHICH IT IS CHARGED . AS THE COMMISSION HAS EMPHASIZED, THE AIM OF THE CONTESTED DIRECTIVE IS TO PROMOTE CERTAIN TYPES COMBINED TRANSPORT, INCLUDING THOSE COMPRISING BOTH THE TRACTOR AND THE TRAILER . THE REDUCTION OR REIMBURSEMENT OF TAXES APPLICABLE TO ROAD VEHICLES MUST THEREFORE ALSO APPLY TO TRACTORS ACTUALLY USED IN THAT MANNER, EVEN IF THAT MODE OF TRANSPORT IS EMPLOYED ONLY ON A VERY SMALL NUMBER OF LINES . 8 IT MUST THEREFORE BE FOUND THAT, BY FAILING TO PROVIDE, WITHIN THE PERIOD PRESCRIBED BY COUNCIL DIRECTIVE 82/603/EEC OF 28 JULY 1982 AMENDING DIRECTIVE 75/130/EEC ON THE ESTABLISHMENT OF COMMON RULES FOR CERTAIN TYPES OF COMBINED ROAD/RAIL CARRIAGE OF GOODS BETWEEN MEMBER STATES, FOR THEREDUCTION OR REIMBURSEMENT OF TAXES APPLICABLE TO ROAD VEHICLES AND CHARGED IN RESPECT OF TRACTORS USED IN COMBINED TRANSPORT OF THE TYPE IN WHICH NOT JUST THE TRAILER BUT ALSO THE TRACTOR ITSELF IS LOADED ON TO THE TRAIN, THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY . 9 SINCE AN INFRINGEMENT OF THE DIRECTIVE HAS THUS BEEN HELD TO EXIST, IT IS UNNECESSARY TO CONSIDER THE ALTERNATIVE CLAIM . Decision on costs COSTS 10 UNDER ARTICLE 69 ( 2 ) OF THE RULES OF PROCEDURE, THE UNSUCCESSFUL PARTY IS TO BE ORDERED TO PAY THE COSTS . AS THE DEFENDANT HAS BEEN LARGELY UNSUCCESSFUL IN ITS SUBMISSIONS, IT MUST BE ORDERED TO PAY THE COSTS . Operative part ON THOSE GROUNDS, THE COURT HEREBY : ( 1 ) DECLARES THAT BY FAILING TO PROVIDE, WITHIN THE PERIOD PRESCRIBED BY COUNCIL DIRECTIVE 82/603/EEC OF 28 JULY 1982 AMENDING DIRECTIVE 75/130/EEC ON THE ESTABLISHMENT OF COMMON RULES FOR CERTAIN TYPES OF COMBINED ROAD/RAIL CARRIAGE OF GOODS BETWEEN MEMBER STATES, FOR THE REDUCTION OR REIMBURSEMENT OF TAXES APPLICABLE TO ROAD VEHICLES AND CHARGED IN RESPECT OF TRACTORS USED IN COMBINED TRANSPORT OF THE TYPE IN WHICH NOT ONLY THE TRAILER BUT ALSO THE TRACTOR ITSELF IS LOADED ON TO THE TRAIN, THE ITALIAN REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY; ( 2 ) ORDERS THE ITALIAN REPUBLIC TO PAY THE COSTS .

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