Case C‑402/14

Viamar — Elliniki Aftokiniton kai Genikon Epicheiriseon AE

v

Elliniko Dimosio

(Request for a preliminary ruling from the Dioikitiko Efeteio Athinon)

‛References for a preliminary ruling — Free movement of goods — Tax provisions — Internal taxation — Customs duties of a fiscal nature — Charges having equivalent effect — Formalities connected with the crossing of frontiers — Article 30 TFEU — Article 110 TFEU — Directive 92/12/EEC — Article 3(3) — Directive 2008/118/EC — Article 1(3) — Not implemented in domestic law — Direct effect — Levying of a tax on motor vehicles at the time of their import into the territory of a Member State — Tax linked to registration and potential putting into circulation of the vehicle — Refusal to refund the tax where the vehicle is not registered’

Summary — Judgment of the Court (Third Chamber), 17 December 2015

Free movement of goods — Customs duties — Charges having equivalent effect — Definition — Levying of a tax on motor vehicles at the time of their import — Not included — Internal taxation — Exception — No refund of the tax where the vehicle is not registered — Tax charged solely by reason of the crossing of a frontier

Tax provisions — Internal taxation — Registration tax levied on new motor vehicles where there is no similar or competing domestic production — Examination in the light of Article 110 TFEU — Conditions — Within the scope of that provision

Tax provisions — Internal taxation — Registration tax levied on the registration of motor vehicles for the purpose of their being put into circulation in national territory — Classification as internal taxation and not a charge having equivalent effect

See the text of the decision. (see paras 25)

Article 1(3) of Directive 2008/118 concerning the general arrangements for excise duty and repealing Directive 92/12 must be interpreted as fulfilling the conditions for producing direct effect allowing individuals to rely on it before a national court in a dispute between them and a Member State. That article is unconditional and sufficiently clear in that, without providing for any condition or making it necessary to adopt any further measures, it unequivocally obliges Member States to ensure that, when they levy taxes on goods other than excise goods and on supplies of services, it does not entail formalities connected with the crossing of frontiers in trade between Member States. (see paras 27, 28, operative part 1)

See the text of the decision. (see paras 29-32)

See the text of the decision. (see paras 33-35)

See the text of the decision. (see paras 36-38)

Motor vehicles are not included in the categories of excise goods in all Member States under Article 3(1) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such goods and Article 1(1) of Directive 2008/118 concerning the general arrangements for excise duty and repealing Directive 92/12 and therefore are not covered by the harmonised excise duty arrangements. Although Member States may introduce or maintain taxes on those goods, they must exercise their competence in that field in a manner consistent with EU law. Specifically, Member States must comply not only with the provisions of the FEU Treaty, in particular Articles 30 and 110, but also with Articles 3(3) of Directive 92/12 and 1(3) of Directive 2008/118, since the latter provisions prohibit the levying of a tax from entailing formalities connected with the crossing of frontiers in trade between Member States. (see paras 39, 40)