Judgment — ECLI:EU:C:2012:496
Date: 2012-07-19
Language of the case: Lithuanian
Court formation: Fourth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Summary of the Judgment 1. European Union law — Interpretation — Texts in several languages — Differences between the various language versions — Taking into account of the general scheme and purpose of the legislation in question 2. Harmonisation of fiscal legislation — Common system of value added tax — Exemptions provided for in the Sixth Directive — Strict interpretation 3. Customs union — Common Customs Tariff — Importation free of customs duties — Common system of value added tax — Exemption on final importation of certain goods — Fuels and lubricants present in land motor vehicles — Scope — Commercial motor vehicle — Definition — Locomotives — Not included (Council Regulations No 918/83, Art. 112(1)(a), as amended by Regulation No 1315/88, and No 1186/2009, Art. 107(1)(a); Council Directives 83/181, Art. 82(1)(a), as amended by Directives 88/331 and 2009/132, Art. 84(1)(a)) 1. See the text of the decision. (see para. 34) 2. See the text of the decision. (see para. 35) 3. Article 112(1)(a) of Regulation No 918/83 setting up a Community system of reliefs from customs duty, as amended by Regulation No 1315/88, Article 107(1)(a) of Regulation No 1186/2009 setting up a Community system of reliefs from customs duty, Article 82(1)(a) of Directive 83/181 determining the scope of Article 14(1)(d) of Directive 77/388 as regards exemption from value added tax on the final importation of certain goods, as amended by Directive 88/331 and Article 84(1)(a) of Directive 2009/132 determining the scope of Article 143(b) and (c) of Directive 2006/112 as regards exemption from value added tax on the final importation of certain goods must be interpreted as meaning that they do not apply to locomotives. Regarding a possible difference in treatment between rail transport and road transport, different modes of transport are not generally interchangeable and the situation of undertakings operating in each of those different transport sectors is accordingly not comparable. Moreover, given the objective pursued by the European Union legislature in adopting those provisions, consisting, on the one hand, in making it easier for individuals to cross the external borders of the European Union and, on the other, to lighten the customs and tax checks to be conducted by the competent authorities, locomotives are not in a comparable situation to that of road vehicles. It follows that the principle of equal treatment does not require the provisions at issue to be interpreted as also applying to locomotives. (see paras 36, 37, 46-49, operative part)