Italië gedaagd voor Europees Hof om wederzijdse hulp bij het terugvragen van belastingen (en)
The European Commission has decided to refer Italy to the European Court of Justice for failing to notify it of national measures implementing Directive 2002/94/EC on mutual assistance for the recovery of tax claims. The Commission has also officially requested Italy to notify it of the national measures taken to implement Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. This official request is in the form of a reasoned opinion, the second stage of an infringement proceeding under Article 226 of the Treaty. If Italy fails to bring its legislation into line within two months of receiving the reasoned opinion, the Commission may also bring this case before the Court of Justice.
;Directive 2002/94/EC
;Commission Directive 2002/94/EC of 9 December 2002 lays down detailed rules for implementing certain provisions of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures. The amendments chiefly concern the information to be supplied to the applicant authority, the notification of addressees of acts and decisions concerning them, the adoption of precautionary measures, and the recovery by the requested authority of claims on behalf of the applicant authority. This Directive is crucial to cooperation between Member States in fighting fraud and ensuring that tax provisions are applied properly.
;Article 30 of the Directive provides for the Member States to bring their legislation into line with the Directive by 30 April 2003 at the latest and to inform the Commission as soon as they have done so. Because Italy did not inform the Commission of the measures taken to comply with the Directive, the Commission sent the country, by letter dated 19 December 2003, a reasoned opinion under Article 226 of the Treaty, calling on it to take the requisite measures within two months of receipt. On 1 March 2004 Italy informed the Commission that a bill was in the pipeline and that it would be notified as soon as the bill was adopted. As far as the Commission is aware, having received no communication to suggest otherwise, the bill has still not been adopted.
;Directive 2003/96/EC
;Council Directive 2003/96/EC of 27 October 2003 extends the EU's minimum rates of taxation, previously confined to mineral oils, to all energy products, including coal, natural gas and electricity. The Directive reduces the distortions of competition that currently exist between Member States as a result of divergent rates of tax. It also reinforces measures aimed at encouraging energy efficiency with a view to reducing dependency on energy imports and limiting carbon dioxide emissions.
;Article 28 of the Directive required Member States to adopt and publish the national laws, regulations and administrative provisions necessary to comply with the Directive no later than 31 December 2003 and inform the Commission as soon as they had done so.
;Because Italy did not inform the Commission of the measures taken to comply with the Directive, the Commission sent the country, on 22 March 2004, a letter under Article 226 of the Treaty, giving it two months in which to submit its observations. As far as the Commission is aware, having received no response to its letter, these measures have still not been adopted.
;The latest data on infringement procedures against all Member States can be found on the following website:
;http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm