<?xml version="1.0" encoding="UTF-8"?><CONCLUSION 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.1200478901.case.xml"><NO.CASE>C-132/94</NO.CASE></REF.CASE><NO.CELEX>61994C0132</NO.CELEX><NO.SEQ>0017.0001</NO.SEQ><PAGE.FIRST>4790</PAGE.FIRST><PAGE.SEQ>1</PAGE.SEQ><PAGE.LAST>4791</PAGE.LAST><PAGE.TOTAL>2</PAGE.TOTAL></BIB.CONCLUSION><CURR.TITLE><LEFT>OPINION OF MR LENZ — CASE C-132/94</LEFT><RIGHT>COMMISSION v IRELAND</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="19951116">16 November 1995</DATE><NOTE NOTE.ID="E0001" NUMBERING="STAR"><P>Original language: German.</P></NOTE></P></TI></TITLE><NP><NO.P>1.</NO.P><TXT>In this action against Ireland for failure to fulfil obligations, the Commission asks the Court to:</TXT><P><LIST TYPE="ARAB"><ITEM><NP><NO.P>(1)</NO.P><TXT>declare that, by failing to bring into force the laws, regulations and administrative measures necessary to comply -with Council Directive 90/675/EEC of <DATE ISO="19901210">10 December 1990</DATE> laying down the principles governing the organization of veterinary checks on products entering the Community from third countries,<NOTE NOTE.ID="E0002"><P><REF.DOC.OJ COLL="L" NO.OJ="373" DATE.PUB="1990" PAGE.FIRST="1">OJ 1990 L 373, p. 1</REF.DOC.OJ>.</P></NOTE>and/or by failing to inform the Commission thereof forthwith, Ireland has failed to fulfil its obligations under that directive, in particular Article 32 thereof, and under the Treaty establishing the European Community;</TXT></NP></ITEM><ITEM><NP><NO.P>(2)</NO.P><TXT>order Ireland to pay the costs.</TXT></NP></ITEM></LIST></P></NP><NP><NO.P>2.</NO.P><TXT>Article 32 of Directive 90/675 prescribes that Member States are to bring into force the laws, regulations and administrative provisions necessary to comply with the directive by <DATE ISO="19911231">31 December 1991</DATE> at the latest, and are to inform the Commission thereof forthwith.</TXT></NP><NP><NO.P>3.</NO.P><TXT>Since the Commission was not informed of any transposition by the Member State, it initiated the procedure for failure to fulfil obligations by a letter of formal notice dated <DATE ISO="19921014">14 October 1992</DATE>. There was no reply to the letter. The Commission thereupon delivered a reasoned opinion on <DATE ISO="19930511">11 May 1993</DATE>. By a letter of <DATE ISO="19930715">15 July 1993</DATE> from the Permanent Representation of Ireland to the European Communities, the Irish Government informed the Commission that a transposition procedure was in progress. Since the Commission was not informed of the completion of the procedure, it brought an action before the Court on <DATE ISO="19940414">14 April 1994</DATE>. The Irish Government observed in its defence that by Statutory Instrument No 255 of 1994, signed by the Irish Minister for Agriculture on <DATE ISO="19940726">26 July 1994</DATE>, Ireland had transposed the directive, with the exception of provisions relating to fish and fishery products.</TXT></NP><?PAGE NO="I-4791"?><NP><NO.P>4.</NO.P><TXT>It is certain that the directive was not completely transposed into the law of the Member State within the time-limit set by the Commission. The directive does not provide for any exceptions to the time-limit.</TXT></NP><NP><NO.P>5.</NO.P><TXT>The Commission's application with reference to failure to transpose the directive within the prescribed period must therefore be upheld.</TXT></NP><NP><NO.P>6.</NO.P><TXT>In accordance with Article 69(2) of the Rules of Procedure, the unsuccessful party must be ordered to pay the costs.</TXT></NP><GR.SEQ LEVEL="1"><TITLE><TI><P>Conclusion</P></TI></TITLE><NP><NO.P>7.</NO.P><TXT>In conclusion, I suggest that the Court rule as follows:</TXT><P><LIST TYPE="ARAB"><ITEM><NP><NO.P>(1)</NO.P><TXT>By failing to bring into force the laws, regulations and administrative measures necessary to comply with Council Directive 90/675/EEC of <DATE ISO="19901210">10 December 1990</DATE> laying down the principles governing the organization of veterinary checks on products entering the Community from third countries, and/or by failing to inform the Commission thereof forthwith, Ireland has failed to fulfil its obligations under that directive, in particular Article 32 thereof, and under the Treaty establishing the European Community.</TXT></NP></ITEM><ITEM><NP><NO.P>(2)</NO.P><TXT>Ireland is ordered to pay the costs.</TXT></NP></ITEM></LIST></P></NP></GR.SEQ></CONTENTS.CONCLUSION></CONCLUSION>