Judgment_paragraph 34 · Commission of the European Communities v Council of the European Union (C-338/01)

34With more specific reference to the correct legal basis for the adoption of Directive 2001/44, the Council contends that, as that directive deals with the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation by establishing common rules for the collection of such taxes and duties, Article 93 EC alone can constitute a valid legal basis. As it follows from the Court's case-law that provisions dealing with the collection of taxes and with the penalties imposed for offences relating to the payment of VAT form part of the internal taxation of Member States (see Case 55/79 Commission v Ireland [1980] ECR 481 and Case 299/86 Drexl [1988] ECR 1213), provisions such as those introduced by Directive 2001/44 also form part of the internal taxation of the Member States.