CELEX: 62005CJ0249
Failure of a Member State to fulfil obligations
Articles 28 EC and 49 EC
Sixth VAT Directive
Articles 21 and 22
Obligation for a taxable person who is established in a Member State other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT

Failure of a Member State to fulfil obligations – Infringement of Articles 28 EC and 49 EC and Articles 21 and 22 of Directive
77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover
taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – National legislation imposing
the obligation, for a taxable person who is not established in a country, but who carries out taxable transactions there,
to appoint a tax representative who is not directly liable to pay the tax.
Operative part:
The Court:
1.
Declares that, by imposing the appointment of a tax representative on taxable persons not established in Finland, but who
carry out taxable transactions there and are established in another Member State or in a non-member country with which a convention
has been concluded concerning mutual assistance of the competent authorities as regards indirect taxes, the scope of which
corresponds to the scope defined in Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of
claims relating to certain levies, duties, taxes and other measures, as amended by Council Directive 2001/44/EC of 15 June
2001, and in Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added
tax and repealing Regulation (EEC) No 218/92, the Republic of Finland has failed to fulfil its obligations under Articles
21 and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating
to turnover taxes – Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2001/115/EC
of 20 December 2001;
2.
Orders the Republic of Finland to pay the costs.