Judgment — ECLI:EU:C:1997:630
Date: 1997-12-18
Language of the case: French
Court formation: Fifth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Internal taxation
Concepts: General
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the J u d g m e n t 
Tax provisions — Internal taxation — Tax charged on vehicles imported directly from non-
member countries — Article 95 of the Treaty not applicable 
(EC Treaty, Art. 95) 
Since Article 95 of the Treaty applies only to 
goods imported from other Member States 
and, where appropriate, to goods originating 
in non-member countries which are in free 
circulation in the Member States, a situation 
such as that arising from the importation 
into a Member State of a vehicle which has 
come directly from a non-member country 
does not fall within the scope of that provi­
sion. 
I - 7471