Judgment of the Court (Sixth Chamber) of 12 July 2001 in Case C-262/99 (reference for a preliminary ruling from the Trimeles Diikitiko Protodikio Irakliou): Paraskevas Louloudakis v Elliniko Dimosio (Directive 83/182/EEC — Means of transport temporarily imported — Tax exemptions — Normal residence in a Member State — Fine for improperly importing exempt from tax — Principle of proportionality — Good faith)
Date: 2001-10-13
Institutions: Court of Justice
Subjects: interpretation of the law, limited partnership, means of transport, residence, tax-free allowance, temporary admission

C 289/2

EN

Official Journal of the European Communities

13.10.2001

of Germany (Agents: W.-D. Plessing and C.-D. Quassowski) —
application for a declaration that, by failing to transmit to the
list of sites mentioned in the first
Commission the full
subparagraph of Article 4(1) of Council Directive 92/43/EEC
of 21 May 1992 on the conservation of natural habitats and
of wild fauna and flora (OJ 1992 L 206, p. 7), together
with the information on each site required by the second
subparagraph of Article 4(1) thereof, the Federal Republic of
Germany has failed to fulfil its obligations under that directive
— the Court (Sixth Chamber), composed of: C. Gulmann
(Rapporteur), President of the Chamber, V. Skouris, R. Schint-
gen, F. Macken and J.N. Cunha Rodrigues, Judges; P. Léger,
Advocate General; R. Grass, Registrar, has given a judgment
on 11 September 2001, in which it:

Republic (Agents: K. Rispal-Bellanger and D. Colas) — appli-
cation for a declaration that, by failing to transmit to the
list of sites mentioned in the first
Commission the full
subparagraph of Article 4(1) of Council Directive 92/43/EEC
of 21 May 1992 on the conservation of natural habitats and
of wild fauna and flora (OJ 1992 L 206, p. 7), together
with the information on each site required by the second
subparagraph of Article 4(1) thereof, the French Republic has
failed to fulfil its obligations under that directive — the Court
(Sixth Chamber), composed of: C. Gulmann (Rapporteur),
President of the Chamber, V. Skouris, R. Schintgen, F. Macken
and J.N. Cunha Rodrigues, Judges; P. Léger, Advocate General;
H. von Holstein, Deputy Registrar, for the Registrar, has given
a judgment on 11 September 2001, in which it:

1. Declares that, by failing to transmit to the Commission, within
the prescribed period, the list of sites mentioned in the first
subparagraph of Article 4(1) of Council Directive 92/43/EEC
of 21 May 1992 on the conservation of natural habitats and
of wild fauna and flora, together with the information on those
sites required by the second subparagraph of Article 4(1)
thereof, the Federal Republic of Germany has failed to fulfil its
obligations under that directive;

1. Declares that, by failing to transmit to the Commission, within
the period prescribed, the list of sites mentioned in the first
subparagraph of Article 4(1) of Council Directive 92/43/EEC
of 21 May 1992 on the conservation of natural habitats and
of wild fauna and flora, together with the information on those
sites required by the second subparagraph of Article 4(1)
thereof, the French Republic has failed to fulfil its obligations
under that directive;

2. Orders the Federal Republic of Germany to bear the costs.

2. Orders the French Republic to bear the costs.

(1) OJ C 160 of 5.6.1999.

(1) OJ C 226 of 7.8.1999.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 11 September 2001

JUDGMENT OF THE COURT

(Sixth Chamber)

of 12 July 2001

in Case C-220/99: Commission of the European Communi-
ties v French Republic (1)

in Case C-262/99 (reference for a preliminary ruling from
the Trimeles Diikitiko Protodikio Irakliou): Paraskevas
Louloudakis v Elliniko Dimosio (1)

(Failure by a Member State to fulfil its obligations —
Directive 92/43/EEC — Conservation of natural habitats —
Conservation of wild fauna and flora — Article 4(1) — List
of sites — Site information)

(Directive 83/182/EEC — Means of transport temporarily
imported — Tax exemptions — Normal residence in a
Member State — Fine for improperly importing exempt from
tax — Principle of proportionality — Good faith)

(2001/C 289/03)

(2001/C 289/04)

(Language of the case: French)

(Language of the case: Greek)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-220/999: Commission of the European Communi-
ties (Agents: P. Stancanelli and O. Couvert-Castéra) v French

In Case C-262/99: reference to the Court under Article 234
EC from the Trimeles Diikitiko Protodikio Irakliou (Greece),

13.10.2001

EN

Official Journal of the European Communities

C 289/3

for a preliminary ruling in the proceedings pending before that
court between Paraskevas Louloudakis and Elliniko Dimosio
— on the interpretation 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 (OJ 1983 L 105, p. 59) — the
Court (Sixth Chamber), composed of: C. Gulmann (Rappor-
teur), President of the Chamber, V. Skouris, J.-P. Puissochet,
R. Schintgen and F. Macken,
Judges; S. Alber, Advocate
General; L. Hewlett, Administrator, for the Registrar, has given
a judgment on 12 July 2001, in which it has ruled:

1. 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 must be interpreted as meaning that, where
a person has both personal and occupational
ties in two
Member States, his normal residence, determined in the context
of an overall assessment by reference to all the relevant facts, is
that where the permanent centre of interests of that person is
located; in the event that such an overall assessment does not
result in its determination, primacy must be given to personal
ties.

2. National legislation which provides, in the event of infringement
the temporary importation arrangements laid down by
in

for a series of penalties including,

of
Directive 83/182,
particular:

— fines set at a flat rate on the basis of the sole criterion of
the vehicle’s cubic capacity, without taking its age into
account,

— increased duty which can amount to up to ten times the

taxes in question,

is compatible with the principle of proportionality only in so far
as it is made necessary by overriding requirements of enforcement
and prevention, when gravity of the infringement is taken into
account.

3.

In proceedings concerning infringements relating to temporary
importation of certain means of transport, neither Directive
83/182 nor other rules of Community law prevent its being
excluded that ignorance of the applicable rules should lead to
automatic exoneration from all penalties. None the less, where
determination of the arrangements applicable has given rise to

difficulties, account must be taken of the good faith of the
offender when determining the penalty actually imposed on
him.

(1) OJ C 314 of 30.10.1999.

JUDGMENT OF THE COURT

of 12 July 2001

in Joined Cases C-302/99 P and C-308/99 P: Commission
of the European Communities v Télévision Française 1
SA (TF1) (1)

(Appeal — Inoperative plea — Challenge to the grounds of
a judgment that has no effect on the operative part of the
judgment — Liability for costs)

(2001/C 289/05)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Joined Cases C-302/99 P and C-308/99 P: Commission
of
the European Communities (Agents: G. Marenco and
K. Wiedner) and French Republic (Agents: K. Rispal-Bellanger
and F. Million), supported by Kingdom of Spain (Agent:
R. Silva de Lapuerta) — appeal against the judgment of the
Court of First Instance of the European Communities (Third
Chamber, Extended Composition) of 3 June 1999 in Case
T-17/96 TF1 v Commission [1999] ECR II-1757, seeking to
have that judgment partially set aside, the other party to the
proceedings being: Télévision Française 1 SA (TF1), established
in Paris, France, (lawyers: G. Vandersanden, J.-P. Hordies and
A. Maqua), the Court, composed of: G.C. Rodrı´guez Iglesias,
President, C. Gulmann, A. La Pergola, M. Wathelet, V. Skouris
(Presidents of Chambers), D.A.O. Edward, J.-P. Puissochet,
Jann, L. Sevo´ n (Rapporteur), R. Schintgen, F. Macken,
P.
N. Colneric, S. von Bahr,
J.N. Cunha Rodrigues and
C.W.A. Timmermans, Judges; J. Mischo, Advocate General;
D. Louterman-Hubeau, Head of Division, for the Registrar, has
given a judgment on 12 July 2001, in which it:

1. Dismisses the appeals;

2. Orders the Commission to pay the costs of Case C-302/99 P;