Judgment of the Court (Third Chamber) of 12 February 2009.#Commission of the European Communities v Republic of Poland.#Failure of a Member State to fulfil obligations - Electricity tax - Directive 2003/96/EC - First subparagraph of Article 21(5) - Time at which the tax becomes chargeable.#Case C-475/07.

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to adopt, within the prescribed period, the measures necessary to comply with Article 21(5) of 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) – Time at which the electricity tax becomes chargeable.

Operative part

Operative part

The Court:

1. Declares that, by failing to adapt, by 1 January 2006, its system of electricity tax, with regard to the time at which the electricity tax becomes chargeable, to the requirements of the first subparagraph of Article 21(5) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004, the Republic of Poland has failed to fulfil its obligations under that directive;

2. Orders the Republic of Poland to pay the costs.