# C_2009055EN.01001902.xml

| 7.3.2009 | EN | Official Journal of the European Union | C 55/19 |
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7.3.2009

EN

Official Journal of the European Union

C 55/19

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Reference for a preliminary ruling from the Varhoven administrativen Sad (Bulgaria) lodged on 6 January 2009 — Peter Dimitrov Kalinchev v Regionalna Mitnicheska Direktsia — Plovdiv

(Case C-2/09)

(2009/C 55/31)

Language of the case: Bulgarian

Referring court

Varhoven administrativen Sad

Parties to the main proceedings

Applicant: Peter Dimitrov Kalinchev

Applicant:

Defendant: Regionalna Mitnicheska Direktsia — Plovdiv

Defendant:

Questions referred

| 1. | Does Article 3(3) of Council Directive 92/12/EEC (1) of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products allow Member States to lay down a provision that excise duty be levied on the introduction of used motor vehicles into their territory, if that duty is not directly payable on the second-hand purchase of such vehicles which are already in the country and for which on first introduction into the territory of the Member State excise duty is paid? |
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1.

Does Article 3(3) of Council Directive 92/12/EEC (1) of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products allow Member States to lay down a provision that excise duty be levied on the introduction of used motor vehicles into their territory, if that duty is not directly payable on the second-hand purchase of such vehicles which are already in the country and for which on first introduction into the territory of the Member State excise duty is paid?

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| 2. | Does the expression ‘similar domestic products’ in the first paragraph of Article 90 EC mean:






  (a) | products which have their origin in the Member State, which lays down specific domestic duties; or |
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2.

Does the expression ‘similar domestic products’ in the first paragraph of Article 90 EC mean:

(a)

products which have their origin in the Member State, which lays down specific domestic duties; or

| (b) | products which, independently of their origin, are already in the territory of that Member State? |
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(b)

products which, independently of their origin, are already in the territory of that Member State?

| 3. | Having regard to the answers to the questions above: Are Article 25 EC and the first paragraph of Article 90 EC to be read as a prohibition on the differing rules on the levying of excise duty on motor vehicles which the Republic of Bulgaria has laid down in Articles 30 and 40 of the ZADS according to the criteria of year of manufacture and mileage? |
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3.

Having regard to the answers to the questions above: Are Article 25 EC and the first paragraph of Article 90 EC to be read as a prohibition on the differing rules on the levying of excise duty on motor vehicles which the Republic of Bulgaria has laid down in Articles 30 and 40 of the ZADS according to the criteria of year of manufacture and mileage?

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(1)  OJ 1992 L 76, p. 1.

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