Judgment of the Court (Eighth Chamber) of 4 June 2009 – Commission v Finland
(Case C‑144/08)
Failure of a Member State to fulfil obligations – Directive 83/182/EEC – Tax exemptions – Temporary import of vehicles – Normal residence
1.Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 29)
2.Acts of the institutions – Directives – Implementation by Member States – Mere administrative practices insufficient (Art. 249, third para., EC) (see para. 32)
3.Tax provisions – Harmonisation of laws – Tax exemptions for means of transport temporarily imported (Council Directive 83/182, Art. 7(1)) (see para. 35)
Re:
| Failure of a Member State to fulfil obligations – Infringement of Article 7(1) of Council Directive 83/112/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ 1983 L 105, p. 59) – Incomplete definition of normal residence for the purpose of determining whether there is an entitlement to an exemption. |
Operative part
The Court:
1. |
| Declares that, by using an incomplete definition of normal residence for the purpose of determining whether there is an entitlement to a tax exemption in respect of the temporary import of vehicles, the Republic of Finland has failed to fulfil its obligations under Article 7(1) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another; |
2. |
| Orders the Republic of Finland to pay the costs. |