Judgment of the Court (First Chamber) of  15 September 2005  in Case C-464/02: Commission of the European Communities v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Motor vehicles — Making available to the employee by the employer — Vehicle registered in the Member State of the employer — Employee resident in another Member State — Taxation of the motor vehicle)
Date: 2005-12-10
Institutions: Court of Justice
Subjects: Denmark, European Commission, action for failure to fulfil an obligation, free movement of workers, motor car, tax-free allowance, transport regulations

10.12.2005

EN

Official Journal of the European Union

C 315/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(First Chamber)

of 15 September 2005

in Case C-464/02: Commission of the European Commu-
nities v Kingdom of Denmark (1)

(Failure of a Member State to fulfil obligations — Freedom
of movement for workers — Motor vehicles — Making avail-
able to the employee by the employer — Vehicle registered in
the Member State of the employer — Employee resident in
another Member State — Taxation of the motor vehicle)

(2005/C 315/01)

(Language of the case: Danish)

J. Molde),

In Case C-464/02, Commission of the European Commu-
nities (Agents: N.B. Rasmussen and D. Martin) v Kingdom of
Denmark (Agent:
supported by Republic of
Finland, (Agent: T. Pynnä) — action under Article 226 EC for
failure to fulfil obligations, brought on 23 December 2002 —
the Court (First Chamber), composed of P. Jann, President of
the Chamber, N. Colneric (Rapporteur), K. Schiemann, E.
Juhász and E. Levits, Judges; F.G. Jacobs, Advocate General; H.
von Holstein, Deputy Registrar, for the Registrar, gave a judg-
ment on 15 September 2005, in which it:

1. Declares that, in so far as

— its legislation and administrative practice do not allow workers
resident in Denmark and employed in another Member State
in work which is not their principal employment to use for
business or private purposes a company vehicle registered in
their
that other Member State where the undertaking of
employer is established, and

the Kingdom of Denmark has failed to fulfil its obligations under
Article 39 EC;

2. Dismisses the remainder of the action;

3. Orders the parties to bear their own costs;

4. Orders the Republic of Finland to bear its own costs.

(1) OJ C 44, 22.02.2003.

JUDGMENT OF THE COURT

(Second Chamber)

of 20 October 2005

in Case C-111/03: Commission of the European Commu-
nities v Kingdom of Sweden (1)

(Failure of a Member State to fulfil obligations — Free move-
ment of agricultural products — Directive 89/662/EEC —
Article 5 — Veterinary checks in the Member State of desti-
nation of the goods — National system of prior notification
imposed on importers of certain products of animal origin
from other Member States)

(2005/C 315/02)

(Language of the case: Swedish)

— its legislation and administrative practice allow employees resi-
dent in Denmark and employed in another Member State to
use for business purposes or business and private purposes a
company vehicle registered in that other Member State in
which their employer has its registered office or principal estab-
lishment, the vehicle neither being intended to be essentially
used in Denmark on a permanent basis nor being actually so
used, only subject to the condition that the employment with
that employer is their main employment and that a tax is
paid for that purpose,

In Case C-111/03: Commission of the European Communities
(Agents: L. Ström van Lier and A. Bordes) v Kingdom of
Sweden (Agent: A. Kruse) supported by Republic of Finland
(Agent: A. Guimaraes-Purokoski) — action under Article 226
EC for failure to fulfil obligations, brought on 12 March 2003
— the Court (Second Chamber), composed of C.W.A. Timmer-
mans, President of the Chamber, R. Schintgen (Rapporteur), R.
Silva de Lapuerta, P. Kūris and G. Arestis, Judges; P. Léger,
Advocate General; R. Grass, Registrar, gave a judgment on 20
October 2005, in which it: