# C_2007056EN.01000602.xml

| 10.3.2007 | EN | Official Journal of the European Union | C 56/6 |
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10.3.2007

EN

Official Journal of the European Union

C 56/6

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Judgment of the Court (First Chamber) of 18 January 2007 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie, Poland) — Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie

(Case C-313/05) (1)

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(Internal taxation - Taxes on motor vehicles - Excise duties - Second-hand vehicles - Import)

(2007/C 56/10)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Warszawie

Parties to the main proceedings

Applicant: Maciej Brzeziński

Applicant:

Defendant: Dyrektor Izby Celnej w Warszawie

Defendant:

Re:

Preliminary ruling — Wojewódzki Sąd Administracyjny w Warszawie (Poland) — Interpretation of Articles 25 EC, 28 EC and 90 EC, and of Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1) — National tax (excise duty) imposed on vehicles when first registered within the national territory, the rate being calculated on the basis of the age of the vehicle — Intra-Community acquisition of a second-hand vehicle — Obligation to submit a declaration within five days of such acquisition

Operative part of the judgment

| 1) | An excise duty such as that introduced in Poland by the 2004 Law, which does not affect passenger vehicles by reason of the fact that they cross the frontier, is not a customs duty on import or a charge having equivalent effect within the meaning of Article 25 EC. |
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1)

An excise duty such as that introduced in Poland by the 2004 Law, which does not affect passenger vehicles by reason of the fact that they cross the frontier, is not a customs duty on import or a charge having equivalent effect within the meaning of Article 25 EC.

| 2) | The first paragraph of Article 90 EC is to be interpreted as meaning that it precludes an excise duty, in so far as the amount of the duty imposed on second-hand vehicles over two years old acquired in a Member State other than that which introduced such a duty exceeds the residual amount of the same duty incorporated into the purchase price of similar vehicles which had been previously registered in the Member State which introduced that duty. It is for the national court to examine whether the legislation at issue in the main proceedings, in particular the application of Article 7 of the Order of the Minister for Finance of 22 April 2004 on the lowering of the rates of excise duty, has such an effect. |
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2)

The first paragraph of Article 90 EC is to be interpreted as meaning that it precludes an excise duty, in so far as the amount of the duty imposed on second-hand vehicles over two years old acquired in a Member State other than that which introduced such a duty exceeds the residual amount of the same duty incorporated into the purchase price of similar vehicles which had been previously registered in the Member State which introduced that duty. It is for the national court to examine whether the legislation at issue in the main proceedings, in particular the application of Article 7 of the Order of the Minister for Finance of 22 April 2004 on the lowering of the rates of excise duty, has such an effect.

| 3) | Article 28 EC does not apply to a simplified declaration such as that provided for in Article 81(1)(1) of the Polish Law of 23 January 2004 on Excise Duty and Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products does not preclude such a declaration when the legislation in question may be interpreted as meaning that that declaration must be made as from the time of the acquisition of the right to use the passenger vehicle as owner and, at the latest, as from the time of its registration in Poland under road traffic provisions. |
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3)

Article 28 EC does not apply to a simplified declaration such as that provided for in Article 81(1)(1) of the Polish Law of 23 January 2004 on Excise Duty and Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products does not preclude such a declaration when the legislation in question may be interpreted as meaning that that declaration must be made as from the time of the acquisition of the right to use the passenger vehicle as owner and, at the latest, as from the time of its registration in Poland under road traffic provisions.

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(1)  OJ C 281, 12.11.2005.

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