WRITTEN QUESTION E-0817/04 by Stefano Zappalà (PPE-DE) to the Commission. Finnish customs duties.
Date: 2004-03-15
Institutions: European Parliament, Provisional data
Subjects: EU law - national law, EU national, Finland, import, motor car, tax system, vehicle tax

C 88 E/230

Official Journal of the European Union

EN

8.4.2004

Given the circumstances referred to in question 1, what is the EU doing to ensure that, where rules
2.
are subsequently amended,
there is no discrimination between EU citizens whatever, e.g. because
replacement documents are issued later or different documents are issued, on the basis of Member State
of nationality, Member State of residence, Member State of education or Member State of employment?

3. What possible avenues are open at present to individuals with qualifications regarded as insufficiently
equivalent, and subsequently made subject to revised requirements, to continue to be licensed, or regain
their licence, to engage in their previous occupation?

4. What is being done to prevent individuals concerned from only being able to secure their right to
equality by bringing legal actions, which, typically, are protracted and costly with an uncertain outcome?

If the avenues referred to in question 3 do not yet exist to a sufficient extent, what changes ought to

5.
take place in the opinion of the Commission? Is it taking the necessary initiatives to that end?

Answer given by Mrs de Palacio on behalf of the Commission

(30 April 2004)

Directive 91/670/EEC (1) leaves the form of acceptance of foreign licences to the discretion of the Member
States. In addition, given the diversity of national rules and regulations in this connection, pilots may apply
for their licences to be accepted in each of the countries where they wish to operate.

Directive 91/670/EEC is specifically intended to encourage compliance with the obligations arising from
the EC Treaty and ensure the mobility of cockpit personnel within the Community.

The Commission is responsible for monitoring compliance with the provisions of the EC Treaty and
secondary legislation. Where appropriate, it will examine any specific cases that the Honourable Member
might wish to refer to it.

In the event of an infringement of Community law, individuals have at their disposal the legal remedies in
existence in the Member State presumed to be at fault, and may submit a complaint to the Commission.

In the next few months the Commission will be submitting a proposal for a regulation aimed at extending
the scope of European Parliament and Council Regulation 1592/2002 of 15 July 2002 on common rules
in the field of civil aviation and establishing a European Aviation Safety Agency (2) to include flight crew
licensing. As a result, cockpit personnel
licences would be issued on common bases and would be
automatically recognised within the Community. Adoption of this Regulation would resolve the difficulties
reported by the Honourable Member.

(1) Council Directive 91/670/EEC of 16 December 1991 on mutual acceptance of personnel licences for the exercise of

functions in civil aviation, OJ L 373, 31.12.1991.

(2) OJ L 240, 7.9.2002.

(2004/C 88 E/0234)

WRITTEN QUESTION E-0817/04

by Stefano Zappalà (PPE-DE) to the Commission

(15 March 2004)

Subject: Finnish customs duties

Mr Claudio Oliviero, a veterinary surgeon and Italian national who has been resident in Finland since
1 January 2004, decided to import his Italian-registered car into Finland for reasons connected with his
work.

Under Finnish law, he has to pay customs duty of EUR 7 000 in order to drive his car in Finland.

8.4.2004

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Official Journal of the European Union

C 88 E/231

To be exempted from paying that duty, Mr Oliviero would need to have:

1.

resided for over one year in his Member State of origin; and

2. owned the car for at least six months before moving to Finland.

Mr Oliviero fulfils the first requirement but not the second, as he purchased the vehicle only two and a
half months before moving to Finland.

If the facts are as stated, does the Commission consider that Community legislation on the free movement
of persons and goods in particular, and the principles underlying the internal market in general, have been
infringed?

Answer given by Mr Bolkestein on behalf of the Commission

(14 April 2004)

It is not clear from the question what taxes have actually been levied on Mr Oliviero’s car. Contrary to the
complainant’s assertions, they cannot be ‘customs duties’ since Finland does not charge customs duty on
vehicles from another Member State. However, in Finland a vehicle tax (‘autovero’) and a tax called ‘VAT
on vehicle tax’ have to be paid to register and put on the road a vehicle from another Member State.

As Community law stands at present, certain taxes may be required in the country of destination even if
comparable taxes have already been paid in the country of origin. Member States’ discretion in this matter
is, however, limited by the restrictions laid down by Community law.

In this specific case the complainant had purchased his vehicle in Italy two and a half months before
moving to Finland and had to pay EUR 7 000 in taxes to drive it in Finland.

This case must be examined firstly in the light of Council Directive 83/183/EEC of 28 March 1983 on tax
exemptions applicable to permanent imports from Member States of personal property of individuals (1).
The complainant does not fall within the scope of this Directive since he had not been using it for at least
six months before he moved.

The taxes in question must therefore be seen as internal taxes. Their imposition is only contrary to
Community law if they conflict with Article 90 of the EC Treaty and this is only the case if the taxes levied
on products from other Member States are in excess of those imposed, directly or indirectly, on similar
domestic products.

The Commission does not have sufficient information to be able to determine whether Article 90 of the
EC Treaty has been infringed in this particular case. However,
it is currently considering whether the
Finnish system of charging import tax on vehicles is contrary to Community law. A letter of formal notice
was sent to the Finnish Government in 2003 in which the Commission drew the attention of the Finnish
authorities to the compatibility of Finnish law with Article 90 of the EC Treaty. Finnish legislation has
since been amended. The Commission is now evaluating whether this new legislation is compatible with
Community law.

A more detailed report on the taxation of vehicles transferred from one Member State to another will be
(http://europa.eu.int/comm/taxation_customs/taxation/vehicles_taxation/
on
found
index.htm).

our website

at:

(1) OJ L 105, 23.4.1983.