Opinion of Advocate General

Mr President,

Members of the Court,

1. Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country should, under the first paragraph of Article 10 thereof, have been implemented by the Member States no later than 1 January 1981.

2. The Commission takes the view that the Italian Republic has failed to fulfil its obligation to comply with the directive and has therefore brought proceedings for a declaration that:

3. Accordingly I have no choice but to propose to the Court that it deliver a judgment in accordance with the Commission's claims.

1 Original language: Danish.

2 OJ 1979 L 331, p. 11.