# C_2005281EN.01000501.xml

| 12.11.2005 | EN | Official Journal of the European Union | C 281/5 |
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12.11.2005

EN

Official Journal of the European Union

C 281/5

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Reference for a preliminary ruling from the Wojewódzki Sąd Administracyny w Warszawie by order of that court of 22 June 2005 in Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie

(Case C-313/05)

(2005/C 281/10)

Language of the case: Polish

Reference has been made to the Court of Justice of the European Communities by order of the Wojewódzki Sąd Administracyny w Warszawie (Regional Administrative Court, Warsaw), Poland of 22 June 2005, received at the Court Registry on 9 August 2005, for a preliminary ruling in the proceedings between Maciej Brzeziński and Dyrektor Izby Celnej w Warszawie (Director of the Customs Chamber in Warsaw) on the following questions:

| 1. | Does Article 25 of the Treaty establishing the European Community, which prohibits customs duties on imports and exports and charges having equivalent effect between Member States, prohibit a Member State from applying Article 80 of the Ustawa o Podatku Akcyzowym (Polish Law on Excise Duty) of 23 January 2004 (Dziennik Ustaw (Official Journal of the Republic of Poland) No 29, heading 257, as amended) where excise duty is charged on the purchase of any car, irrespective of its place of origin prior to its initial registration in Poland? |
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1.

Does Article 25 of the Treaty establishing the European Community, which prohibits customs duties on imports and exports and charges having equivalent effect between Member States, prohibit a Member State from applying Article 80 of the Ustawa o Podatku Akcyzowym (Polish Law on Excise Duty) of 23 January 2004 (Dziennik Ustaw (Official Journal of the Republic of Poland) No 29, heading 257, as amended) where excise duty is charged on the purchase of any car, irrespective of its place of origin prior to its initial registration in Poland?

Dziennik Ustaw

| 2. | Does the first paragraph of Article 90 of the Treaty establishing the European Community, under which no Member State may impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products, allow a Member State to impose excise duty on second-hand cars imported from other Member States without charging such duty on the sale of second-hand cars already registered in Poland, where the excise duty has been imposed, under Article 80 of the Polish Law on Excise Duty, on all cars not registered in Poland? |
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2.

Does the first paragraph of Article 90 of the Treaty establishing the European Community, under which no Member State may impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products, allow a Member State to impose excise duty on second-hand cars imported from other Member States without charging such duty on the sale of second-hand cars already registered in Poland, where the excise duty has been imposed, under Article 80 of the Polish Law on Excise Duty, on all cars not registered in Poland?

| 3. | Does the second paragraph of Article 90 of the Treaty establishing the European Community, under which no Member State may impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products, allow a Member State to impose on second-hand cars imported from other Member States excise duty at a variable rate depending on the vehicle's age and engine capacity, which is laid down in the Polish implementing order (Article 7 of the Rozporządzenie Ministra Finansów w Sprawie Obniżenia Stawek Podatku Akcyzowego (Order of the Minister for Finance on the lowering of the rates of excise duty) of 22 April 2004 — Dziennik Ustaw No 87, heading 825, as amended), where the duty on the sale of second-hand cars in Poland is calculated according to a similar formula before their initial registration in Poland and this duty subsequently affects the price of that car when it is resold? |
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3.

Does the second paragraph of Article 90 of the Treaty establishing the European Community, under which no Member State may impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products, allow a Member State to impose on second-hand cars imported from other Member States excise duty at a variable rate depending on the vehicle's age and engine capacity, which is laid down in the Polish implementing order (Article 7 of the Rozporządzenie Ministra Finansów w Sprawie Obniżenia Stawek Podatku Akcyzowego (Order of the Minister for Finance on the lowering of the rates of excise duty) of 22 April 2004 — Dziennik Ustaw No 87, heading 825, as amended), where the duty on the sale of second-hand cars in Poland is calculated according to a similar formula before their initial registration in Poland and this duty subsequently affects the price of that car when it is resold?

Dziennik Ustaw

| 4. | Does Article 28 of the Treaty establishing the European Community, under which quantitative restrictions on imports and all measures having equivalent effect are to be prohibited between Member States — and also having regard to 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 — prohibit a Member State from maintaining in force Article 81 of the Polish Law on Excise Duty, under which persons effecting intra-Community acquisition of passenger cars not registered in Poland in accordance with the provisions relating to road traffic are required, after importing them into Poland, to submit a simplified declaration to the head of the relevant customs office within five days of the intra-Community acquisition? |
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4.

Does Article 28 of the Treaty establishing the European Community, under which quantitative restrictions on imports and all measures having equivalent effect are to be prohibited between Member States — and also having regard to 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 — prohibit a Member State from maintaining in force Article 81 of the Polish Law on Excise Duty, under which persons effecting intra-Community acquisition of passenger cars not registered in Poland in accordance with the provisions relating to road traffic are required, after importing them into Poland, to submit a simplified declaration to the head of the relevant customs office within five days of the intra-Community acquisition?

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