# C_2006190EN.01000601.xml

| 12.8.2006 | EN | Official Journal of the European Union | C 190/6 |
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12.8.2006

EN

Official Journal of the European Union

C 190/6

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Judgment of the Court (Second Chamber) of 15 June 2006 — Commission of the European Communities v Republic of Finland

(Case C-249/05) (1)

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(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)

(2006/C 190/09)

Language of the case: Finnish

Parties

Applicant: Commission of the European Communities (represented by: D. Triantafyllou and I. Koskinen, Agents)

Applicant:

Defendant: Republic of Finland (represented by: T. Pynnä and E. Bygglin, Agents)

Defendant:

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 28 and 49 EC and 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 (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 tax

Operative part of the judgment

The Court hereby:

| 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 State 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; |
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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 State 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. |
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2.

Orders the Republic of Finland to pay the costs.

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(1)  OJ C 193, 06.08.2005.

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