<?xml version="1.0" encoding="UTF-8"?><CONCLUSION NNC="YES" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="http://formex.publications.europa.eu/schema/formex-04.cj-20080212.xd"><BIB.CONCLUSION><REF.CASE FILE="ECRCJ1995ENA.0900303101.case.xml"><NO.CASE>C-242/94</NO.CASE></REF.CASE><NO.CELEX>61994C0242</NO.CELEX><NO.SEQ>0016.0001</NO.SEQ><PAGE.FIRST>3033</PAGE.FIRST><PAGE.SEQ>1</PAGE.SEQ><PAGE.LAST>3035</PAGE.LAST><PAGE.TOTAL>3</PAGE.TOTAL></BIB.CONCLUSION><CURR.TITLE><LEFT>OPINION OF MR LENZ — CASE C-242/94</LEFT><RIGHT>COMMISSION v SPAIN</RIGHT></CURR.TITLE><CONTENTS.CONCLUSION><TITLE><TI><P><HT TYPE="UC">Opinion of Advocate General</HT></P><P><HT TYPE="UC">Lenz</HT></P><P>delivered on <DATE ISO="19950713">13 July 1995</DATE><NOTE NOTE.ID="E0001" NUMBERING="STAR"><P>Original language: German.</P></NOTE></P></TI></TITLE><GR.SEQ LEVEL="1"><TITLE><TI><NP><NO.P>A —</NO.P><TXT>Introduction</TXT></NP></TI></TITLE><NP><NO.P>1.</NO.P><TXT>Council Directive 90/619/EEC of <DATE ISO="19901108">8 November 1990</DATE> on the coordination of laws, regulations and administrative provisions relating to direct life insurance, laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 79/267/EEC<NOTE NOTE.ID="E0002" NUMBERING.CONTINUED="YES"><P><REF.DOC.OJ COLL="L" NO.OJ="330" DATE.PUB="1990" PAGE.FIRST="50">OJ 1990 L 330, p. 50</REF.DOC.OJ>.</P></NOTE> was to be transposed into national law by <DATE ISO="19921120">20 November 1992</DATE>.<NOTE NOTE.ID="E0003" NUMBERING.CONTINUED="YES"><P>See the first paragraph of Article 30 of Directive 90/619.</P></NOTE></TXT></NP><NP><NO.P>2.</NO.P><TXT>In the present Treaty infringement proceedings, the Commission seeks a declaration that, by failing within the prescribed period to adopt, or in the alternative to communicate to the Commission, the laws, regulations and administrative provisions necessary to comply with that directive, the Kingdom of Spain has failed to fulfil its obligations under the Treaty. The Commission also requests that the Kingdom of Spain be ordered to bear the costs of the proceedings.</TXT></NP><NP><NO.P>3.</NO.P><TXT>The Kingdom of Spain does not dispute that it has not complied within the prescribed period with its obligation to adopt the measures necessary for the transposition of the said directive, in particular those needed to adapt the relevant legislative provisions.</TXT></NP><NP><NO.P>4.</NO.P><TXT>However, the Kingdom of Spain puts forward two arguments in its defence. First, a draft law for the transposition of the directive in question, introduced in good time, was not passed because new elections intervened, entailing the dissolution of the Spanish Parliament. A new legislative procedure for the transposition of the directive has been in preparation since January 1994. Secondly, pending the completion of the legislative procedure, there are administrative provisions embodied in a <QUOT.START ID="QS0001" REF.END="QE0001" CODE="2018"/>Protocol<QUOT.END ID="QE0001" REF.START="QS0001" CODE="2019"/> which make up de facto for the fact that the legislative<?PAGE NO="I-3034"?> provisions have not yet been adapted <HT TYPE="ITALIC">de jure.</HT> The Kingdom of Spain cannot, therefore, be accused of failing to comply with its obligations and the Commission's application is ungrounded.</TXT></NP></GR.SEQ><GR.SEQ LEVEL="1"><TITLE><TI><NP><NO.P>B —</NO.P><TXT>Opinion</TXT></NP></TI></TITLE><NP><NO.P>5.</NO.P><TXT>The Kingdom of Spain's submission cannot be accepted. In view of the objective nature of Treaty infringement proceedings, in order to find an infringement it is sufficient to note that the Spanish Government does not dispute the infringement with which it is charged.<NOTE NOTE.ID="E0004" NUMBERING.CONTINUED="YES"><P>See, most recently, Case <REF.DOC.ECR EDITION="GEN" NO.CASE="C-260/93" YEAR="1994" PAGE.ECR="I-1611">C-260/93 Commission v Belgium [1994] ECR I-1611, paragraphs 7 and 8</REF.DOC.ECR>.</P></NOTE> First, the Kingdom of Spain simply adduces the dissolution of its Parliament to justify the failure to transpose the directive within the prescribed period. The Court has consistently held that a Member State may not rely on internal difficulties of a technical, institutional or political nature in order to disregard its obligation to transpose a directive in good time.<NOTE NOTE.ID="E0005" NUMBERING.CONTINUED="YES"><P>See, already, Case <REF.DOC.ECR EDITION="GEN" NO.CASE="52/75" YEAR="1976" PAGE.ECR="277">52/75 Commission v Italy [1976] ECR 277, paragraphs 10 and 14</REF.DOC.ECR>.</P></NOTE> Secondly, the Kingdom of Spain argues in its defence that the binding nature of the directive, as to the result to be achieved (third paragraph of Article 189 of the EC Treaty), has been complied with, temporarily, by means of administrative provisions — contained, here, in the <QUOT.START ID="QS0002" REF.END="QE0002" CODE="2018"/>Protocol<QUOT.END ID="QE0002" REF.START="QS0002" CODE="2019"/>. Even if it were to be accepted that an infringement of the Treaty could be made good in that manner, it would be difficult for the Kingdom of Spain to successfully rely on that argument: according to the terms of Annex I to the defence, the <QUOT.START ID="QS0003" REF.END="QE0003" CODE="2018"/>Protocol<QUOT.END ID="QE0003" REF.START="QS0003" CODE="2019"/> did not produce its effects until <DATE ISO="19940701">1 July 1994</DATE>. The Treaty infringement, however, should have been brought to an end at the latest by the expiry of the two-month period laid down by the Commission in its reasoned opinion of <DATE ISO="19940215">15 February 1994</DATE>. In any event, as internal law not having direct effect, the <QUOT.START ID="QS0004" REF.END="QE0004" CODE="2018"/>Protocol<QUOT.END ID="QE0004" REF.START="QS0004" CODE="2019"/> would not meet the requirements as to the choice of form and means which the Member States must observe in accordance with the Court's established case-law.<NOTE NOTE.ID="E0006" NUMBERING.CONTINUED="YES"><P>Case <REF.DOC.ECR EDITION="GEN" NO.CASE="C-163/88" YEAR="1991" PAGE.ECR="I-2567">C-361/88 Commission v Germany [1991] ECR I-2567</REF.DOC.ECR>.</P></NOTE></TXT></NP><NP><NO.P>6.</NO.P><TXT>Since it is clear that the Kingdom of Spain has not transposed the directive in issue into national law in good time, the Court need not examine the Commission's alternative claim that the Kingdom of Spain has failed to notify the measures taken to transpose the directive.</TXT></NP></GR.SEQ><?PAGE NO="I-3035"?><GR.SEQ LEVEL="1"><TITLE><TI><NP><NO.P>C —</NO.P><TXT>Conclusion</TXT></NP></TI></TITLE><NP><NO.P>7.</NO.P><TXT>I propose that the Court should:</TXT><P><LIST TYPE="ARAB"><ITEM><NP><NO.P>(1)</NO.P><TXT>declare that, by failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to comply with Directive 90/619/EEC, the Kingdom of Spain has failed to fulfil its obligations under the EC Treaty;</TXT></NP></ITEM><ITEM><NP><NO.P>(2)</NO.P><TXT>order the Kingdom of Spain to bear the costs.</TXT></NP></ITEM></LIST></P></NP></GR.SEQ></CONTENTS.CONCLUSION></CONCLUSION>