Judgment — ECLI:EU:C:2009:348
Date: 2009-06-04
Language of the case: Finnish
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Concepts: General;Tax exemptions
Procedure: Action for failure to fulfil obligations - successful
Origin: Finland

Judgment of the Court (Eighth Chamber) of 4 June 2009 - Commission of the European Communities v Republic of Finland (Case C-144/08) 1 (Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence) Language of the case: Finnish Parties Applicant: Commission of the European Communities (represented by: I. Koskinen and D. Triantafyllou, Agents) Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski, Agent) Re: Failure of a Member State to fulfil obligations - Infringement of Article 7(1) of Council Directive 83/112/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ 1983 L 105, p. 59) - Incomplete definition of normal residence for the purposes of determining whether there is an entitlement to an exemption Operative part of the judgment The Court: 1. Declares that, by using an incomplete definition of normal residence for the purposes of determining whether there is an entitlement to a tax exemption in respect of the temporary import of vehicles, the Republic of Finland has failed to fulfil its obligations under Article 7(1) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another; 2. Orders the Republic of Finland to pay the costs. ____________ 1 - OJ C 171, 5.7.2008.