Judgment of the Court (Second Chamber) of 8 December 2005 in Case C-33/04: Commission of the European Communities v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Telecommunications — Directive 97/33/EC — Article 7(5) — Obligation to verify the compliance of cost accounting systems by a competent independent body and to publish a statement of compliance — Directive 98/10/EC — Article 18(1) and (2) — Failure to apply correctly the measures adopted as regards verification of the compliance of the cost accounting system by the national regulatory authority and the annual publication of a statement of compliance — Admissibility — Interest in bringing proceedings — Pre-litigation procedure — Rights of the defence — Directives 2002/19/EC, 2002/21/EC and 2002/22/EC — Transitional provisions — Member States to refrain, during the period laid down for transposition of a directive, from taking any measures liable seriously to compromise the result prescribed by that directive — Reference interconnection offers)