# C_2004118EN.01001302.xml

| 30.4.2004 | EN | Official Journal of the European Union | C 118/13 |
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30.4.2004

EN

Official Journal of the European Union

C 118/13

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 29 April 2004

in Case C-387/01 (reference for a preliminary ruling by the Verwaltungsgerichtshof): Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg (1)

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(Free movement of workers - Importation of a car - Duty payable on standard consumption (‘Normverbrauchsabgabe’) - Customs duties and duties having equivalent effect - Discriminatory taxation - Sixth VAT Directive - Turnover tax)

(2004/C 118/24)

Language of the case: German

In Case C-387/01: reference to the Court under Article 234 EC by the Verwaltungsgerichtshof (Federal Administrative Court) (Austria) for a preliminary ruling in the proceedings pending before that court between Harald Weigel and Ingrid Weigel, on the one hand, and Finanzlandesdirektion für Vorarlberg, on the other, concerning the interpretation of Articles 12 EC, 23 EC, 25 EC, 39 EC and 90 EC, and 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), as amended by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (OJ 1991 L 376, p. 1) – the Court (Sixth Chamber), composed of: V. Skouris, acting as President of the Sixth Chamber, C. Gulmann, J.-P. Puissochet, R. Schintgen and N. Colneric (Rapporteur), Judges; A. Tizzano, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has delivered a judgment on 29 April 2004, the operative part of which is as follows:

| (1) | Articles 39 EC and 12 EC do not preclude a case in which an individual who, moving from one Member State, becomes established in another Member State by reason of a change in his place of work and, on that occasion, imports his car into the latter State is made liable to a duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings. |
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(1)

Articles 39 EC and 12 EC do not preclude a case in which an individual who, moving from one Member State, becomes established in another Member State by reason of a change in his place of work and, on that occasion, imports his car into the latter State is made liable to a duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings.

| (2) | A duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings constitutes internal taxation, the compatibility of which with Community law must be examined in the light of Article 90 EC and not in that of Articles 23 EC and 25 EC. |
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(2)

A duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings constitutes internal taxation, the compatibility of which with Community law must be examined in the light of Article 90 EC and not in that of Articles 23 EC and 25 EC.

| (3) | Article 90 EC must be construed as not precluding a duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings in so far as the amounts of that duty accurately reflect the depreciation in real terms in the value of second-hand motor vehicles imported by an individual and permit attainment of the objective of taxation of such vehicles which is in no case greater than the amount of the residual duty included in the value of similar second-hand vehicles already registered within the national territory. |
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(3)

Article 90 EC must be construed as not precluding a duty on consumption such as the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings in so far as the amounts of that duty accurately reflect the depreciation in real terms in the value of second-hand motor vehicles imported by an individual and permit attainment of the objective of taxation of such vehicles which is in no case greater than the amount of the residual duty included in the value of similar second-hand vehicles already registered within the national territory.

| (4) | Article 90 EC must be construed as precluding the levying, in the event of importation by an individual of a second-hand car from another Member State, of a 20 % surcharge on a duty having the characteristics of the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings. |
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(4)

Article 90 EC must be construed as precluding the levying, in the event of importation by an individual of a second-hand car from another Member State, of a 20 % surcharge on a duty having the characteristics of the basic ‘Normverbrauchsabgabe’ in issue in the main proceedings.

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(1)  OJ C 369 of 22.12.2001.

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