# C_2008223EN.01001602.xml

| 30.8.2008 | EN | Official Journal of the European Union | C 223/16 |
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30.8.2008

EN

Official Journal of the European Union

C 223/16

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Judgment of the Court (First Chamber) of 17 July 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku — Republic of Poland) — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku

(Case C-426/07) (1)

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(Internal taxation - Taxes on motor vehicles - Excise duty - Second-hand vehicles - Importation)

(2008/C 223/26)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Białymstoku

Parties to the main proceedings

Applicant: Dariusz Krawczyński

Applicant:

Defendant: Dyrektor Izby Celnej w Białymstoku

Defendant:

Re:

Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny w Białymstoku — Interpretation of Article 90 EC and Article 33(1) 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 establishing excise duty charged on any sale of a passenger car before its initial registration on national territory

Operative part of the judgment

| 1. | Article 33(1) 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 91/680/EEC of 16 December 1991, is to be interpreted as not precluding an excise duty such as that provided for in Poland by the Law on Excise Duty (ustawa o podatku akcyzowym) of 23 January 2004, which is charged on all sales of motor vehicles before their first registration on national territory. |
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1.

Article 33(1) 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 91/680/EEC of 16 December 1991, is to be interpreted as not precluding an excise duty such as that provided for in Poland by the Law on Excise Duty (ustawa o podatku akcyzowym) of 23 January 2004, which is charged on all sales of motor vehicles before their first registration on national territory.

| 2. | The first paragraph of Article 90 EC is to be interpreted as precluding an excise duty, such as that at issue in the main proceedings, in so far as the amount of the duty imposed on the sale, before their first registration, of second-hand vehicles imported from another Member State exceeds the residual amount of the same duty incorporated into the market value of similar vehicles 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, and in particular the application of Article 7 of the Order of the Minister for Finance on the lowering of the rates of excise duty (rozporządzenie Ministra Finansów w sprawie obniżenia stawek podatku akcyzowego) of 22 April 2004, has such an effect. |
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2.

The first paragraph of Article 90 EC is to be interpreted as precluding an excise duty, such as that at issue in the main proceedings, in so far as the amount of the duty imposed on the sale, before their first registration, of second-hand vehicles imported from another Member State exceeds the residual amount of the same duty incorporated into the market value of similar vehicles 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, and in particular the application of Article 7 of the Order of the Minister for Finance on the lowering of the rates of excise duty (rozporządzenie Ministra Finansów w sprawie obniżenia stawek podatku akcyzowego) of 22 April 2004, has such an effect.

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(1)  OJ C 283, 24.11.2007.

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