Domstolen bemærker, at det er ubestridt, at Forbundsrepublikken Tyskland ikke har truffet de nødvendige foranstaltninger for at sikre en fuldstændig gennemførelse af direktivet inden for den fastsatte frist.
It is sufficient to find that, by retaining in force a tax on the consumption of lubricating oils under the first paragraph of Article 62 of Legislative Decree No 504 beyond the expiry of the period laid down in the reasoned opinion, the Italian Republic has failed to fulfil its obligations under Article 3(2) of Directive 92/12 and Article 8(l)(a)of Directive 92/81.