Opinion of the Advocate-General
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Mr President,
Members of the Court,
1 . In delivering my Opinion on the two actions brought against a Member State for failure to fulfil its Treaty obligations, which the Court has just heard, I propose to be brief .
2 . The Commission of the European Communities, the applicant, has in essence applied to the Court for a declaration, with costs, that the Italian Republic, the defendant, is in breach of its obligations under the EEC Treaty by failing to adopt within the time allowed the laws, regulations and administrative provisions necessary to comply with Council Directives 83/181/EEC and 83/183/EEC of 28 March 1983 . ( 1 )
3 . The defendant has not denied the failure to fulfil its Treaty obligations of which it is accused, nor has it presented any formal submissions; it has merely pointed out that some of the provisions contained in the directives are already applicable in Italian law, albeit subject to different procedures and time-limits . It has also pointed out the efforts made - so far without success - to implement the directives in its national law prior to today' s oral procedure .
4 . Under Article 93 of Directive 83/181/EEC and Article 12 of
Directive 83/183/EEC the Member States were required to bring into force the laws, regulations and administrative provisions necessary for compliance with the directives by 1 July and 1 January 1984 respectively . The defendant has undisputably failed to fulfil that obligation .
5 . I therefore propose that the Court should grant both applications and order the defendant to pay the costs of the proceedings .
(*) Translated from the German .
( 1 ) Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14*(1)*(d )) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods ( Official Journal 1983, L*105, p.*38 ); Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals ( Official Journal 1983, L*105, p.*64 ).
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