Case C-98/05: Reference for a preliminary ruling from the Østre Landsret by order of that court of 11 February 2005 in De Danske Bilimportører v Skatteministeriet
Date: 2005-04-30
Institutions: Court of Justice
Subjects: Denmark, basis of tax assessment, interpretation of the law, motor car, tax harmonisation, tax system, used goods, vehicle registration, vehicle tax

C 106/18

EN

Official Journal of the European Union

30.4.2005

If Question 1 is answered in the affirmative:

2. Can it be inferred from the prohibition of discrimination in
Article 64 of
the Euro-Mediterranean Agreement with
Tunisia that the position in respect of entitlement to remain
precludes any time limitation on entitlement
to remain
where a Tunisian citizen holds a work permit of indefinite
duration, is actually in employment and at the time of the
decision under the law concerning aliens has temporary
entitlement to remain?

1. Is Article 11(A)(2)(a) in conjunction with Article 11(A)(3)(c)
of the Sixth VAT Directive (1) to be interpreted as meaning
that a registration duty for motor vehicles (cars) must be
included in the taxable amount for VAT, where a purchase
agreement is entered into for the supply of a new motor
vehicle for use for carrying passengers, where the motor
vehicle is supplied, in accordance with the purchase agree-
ment and the purchaser's intended use, by the dealer to the
consumer in the registered state and for an overall price
which includes both the price paid to the dealer and also
the duty?

If Question 2 is answered in the affirmative:

3. For the purposes of determining the position in respect of
entitlement to remain in the light of the prohibition on
discrimination in Article 64 of
the Euro-Mediterranean
Agreement with Tunisia, can account be taken of the posi-
tion subsequent to the issue of a decision under the law on
aliens setting a time-limit on entitlement to remain?

If Question 3 is answered in the affirmative:

4. Is it necessary to follow the principles developed as regards
Article 39(3) EC when applying the proviso in respect of
grounds relating to the protection of a legitimate national
interest?

2. May a Member State arrange its tax system in such a way
that the registration duty is regarded as an expense which
the dealer pays on behalf of the final purchaser, so that it is
the final purchaser who is immediately liable to pay the
duty?

3. Is it of significance with respect to Questions 1 and 2 that a
car may be purchased and supplied without payment of
registration duty, which will be possible if the purchaser
does not intend to use the car for ordinary carriage of
passengers or goods within the area in which the Traffic
Law applies?

Reference for a preliminary ruling from the Østre Lands-
ret by order of that court of 11 February 2005 in De
Danske Bilimportører v Skatteministeriet

4. Is it of significance that used motor vehicles are to a not
insubstantial extent imported or brought inter alia as goods
in connection with a transfer of residence by the final
consumer, who pays the registration duty himself without
the intervention of a dealer?

(Case C-98/05)

(2005/C 106/34)

(Language of the case: Danish)

5. Is it of significance that the liability to registration duty
arises or falls due — possibly as an expense — before the
liability to VAT arises or falls due?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover taxes
– Common system of value added tax: uniform basis of assessment,
OJ L 145 of 13.6.1977, p. 1.

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Østre Landsret (Denmark)
of 11 February 2005, received at the Court Registry on 24
February 2005, for a preliminary ruling in the proceedings
between De Danske Bilimportører and Skatteministeriet on the
following questions: