Case C-74/06: Action brought on  8 February 2006  — Commission of the European Communities v Hellenic Republic
Date: 2006-05-06
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, import, motor car, tax system, used goods

C 108/2

EN

Official Journal of the European Union

6.5.2006

Action brought on 8 February 2006 — Commission of the
European Communities v Hellenic Republic

requires a deterrent payment of a significant fee and is not
accompanied by publication of the criteria to be taken into
account when determining the value of used cars, rendering
that procedure ineffective.

(Case C-74/06)

(2006/C 108/02)

Language of the case: Greek

Appeal brought on 9 February 2006 by Britannia Alloys &
the judgment delivered on 29
Chemicals Ltd. against
November 2005 in Case T-33/02 Britannia Alloys &
Chemicals Ltd v Commission of the European Commu-
nities

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Triantafillou, acting as Agent)

Defendant: Hellenic Republic

Form of order sought

The applicant asks the Court:

Parties

(Case C-76/06 P)

(2006/C 108/03)

Language of the case: English

— to declare that, by applying only a single criterion, for the
purpose of determining the taxable value of used cars
imported into Greek territory from another Member State,
as regards depreciation, based solely on the age of the
vehicle — in accordance with which a reduction of 7 % is
allowed for cars from six months to one year old or 14 %
for cars over one year old — which does not ensure that
the tax due does not exceed, even in certain cases, the
amount of the residual tax which has been incorporated in
the value of similar used vehicles which have already been
registered in that State, while the basis for calculating
depreciation is not made known to the public and examina-
tion of the cars by experts is subject to the payment of a
fee of EUR 300, the Hellenic Republic has failed to fulfil its
obligations under Article 90 of the EC Treaty;

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

1. The fixed scale of depreciation applied by the Hellenic
Republic to imported used cars does not reflect, with the
precision required by the case-law, their actual depreciation
and, consequently, it does not ensure that the registration
tax due does not exceed, even in certain cases, the amount
of the residual tax incorporated in the value of similar used
cars which have already been registered in Greece.

Appellant: Britannia Alloys & Chemicals Ltd. (represented by: S.
Mobley, H. Bardell and M. Commons, Solicitors)

Other party to the proceedings: Commission of the European
Communities

The appellant claims that the Court should:

— set aside the judgment insofar as it dismisses the application

brought by Britannia in respect of the Decision;

— annul Article 3 of the Decision insofar as it pertains to Brit-

annia;

— in the alternative to (ii), modify Article 3 of the Decision as
it pertains to Britannia, so as to annul or substantially
reduce the fine imposed on Britannia therein;

— in the alternative to (ii) and (iii), refer the case back to the
CFI for judgment in accordance with the judgment of the
ECJ as to the law;

2. The procedure before the commission hearing objections is
not sufficient to remedy the defects in that basic system, it

— in any event, order that the Commission bear its own costs
and pay Britannia's costs relating to the proceedings before
the CFI and the ECJ.