CJEU – Recent Developments in Value Added Tax 2016

S. 37The Role of the Commission in Infringement Proceedings: Obligations, Rights and Practical Approach

Antonio Victoria-Sanchez

1. S. 38Introduction

According to Art. 17(1) TEU, the Commission is the “guardian of the treaties”, since one of its tasks is to monitor whether Member States comply properly with EU law. The tool at the disposal of the Commission in order to fulfil this task is the infringement procedure, provided for in Art. 258 of the TFEU.

In relation to this issue, a recent development is worth mentioning: the new Communication of the Commission on “Better results through better application” of 13 December 2016 (COM[2016] 8600). An important issue in connection with infringements is the way in which the Commission may get to know that in a particular Member State a breach of EU law is taking place. In this regard, and although the Commission sometimes acts on its own motion, the main source of information for the Commission in fulfilling its role as guardian of the treaties is the complaints it receives. A quick look at the annual report on infringements published by the Commission for 2015, document COM(2016) 463 shows that in that year alone the Commission received 3450 complain...