{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-360-05","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-360-05)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-13","fingerprint":"ewai:eu:a03983","proof":"sha256:ce08b4742652511bd4d5bb8e108da5bcb90f44e1d4cc89ad719acfba2ba45185","jurisdiction":"eu","lang":"en"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"eu:c-360-05","jurisdiction":"eu","lang":"en","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8","para_9","para_10","para_11","para_12"],"kind":"front_matter"}],"paragraphs":[{"text":"Judgment of the Court (Fifth Chamber) of 5 October 2006 – Commission v Italy","paragraph_id":"para_1"},{"text":"(Case C-360/05)","paragraph_id":"para_2"},{"text":"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","paragraph_id":"para_3"},{"text":"Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 6)","paragraph_id":"para_4"},{"text":"Re:","paragraph_id":"para_5"},{"text":"Failure of a Member State to fulfil obligations – Failure to transpose, within the period prescribed, Council Directive 2003/96/EC\n of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283,\n p. 51).","paragraph_id":"para_6"},{"text":"Operative part","paragraph_id":"para_7"},{"text":"The Court:","paragraph_id":"para_8"},{"text":"1.","paragraph_id":"para_9"},{"text":"Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary\n to comply with Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy\n products and electricity, the Italian Republic has failed to fulfil its obligations under that directive;","paragraph_id":"para_10"},{"text":"2.","paragraph_id":"para_11"},{"text":"Orders the Italian Republic to pay the costs.","paragraph_id":"para_12"}],"word_count":188,"cites":[],"cited_by":[],"sha256":"3c332bdcef184c72513e9f49c538bc993b50ba725483a74cafd9cd7afef68efc","source_url":"https://publications.europa.eu/resource/celex/62005CJ0360","fetched_at":"2026-10-03T09:03:12.628+00:00","canonical":"https://legal.exploreworldai.com/ai/judgments/eu/c-360-05","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-360-05","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-360-05","changes":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/changes","agent":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-360-05"},"hash":"sha256:ce08b4742652511bd4d5bb8e108da5bcb90f44e1d4cc89ad719acfba2ba45185","version":"legal-2026-10-13","expires":"2026-10-14T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-13+legal-2026-10-13+2026-10-13T12:55:18","content_hash":"sha256:ce08b4742652511bd4d5bb8e108da5bcb90f44e1d4cc89ad719acfba2ba45185","revalidate_after":"2026-10-13T14:26:02.856Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-360-05","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-360-05"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-360-05"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-360-05"},{"rel":"obligations","href":"https://legal.exploreworldai.com/api/public/v1/obligation-chain"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu"}],"disclaimer":"Source reference with official identifier. 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