CELEX: 62008CJ0144
Failure of a Member State to fulfil obligations
Directive 83/182/EEC
Tax exemptions
Temporary import of vehicles
Normal residence

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.