Judgment of the Court (Fifth Chamber) of 5 October 2006.#Commission of the European Communities v Italian Republic.#Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Failure to transpose within the period prescribed.#Case C-360/05.

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to transpose, within the period prescribed, Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).

Operative part

Operative part

The Court:

1. Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary to comply with Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, the Italian Republic has failed to fulfil its obligations under that directive;

2. Orders the Italian Republic to pay the costs.