Case C-353/05: Judgment of the Court (Fourth Chamber) of 28 September 2006 — Commission of the European Communities v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Directive 2003/54/EC — Failure to transpose within the period prescribed)
Date: 2006-12-02
Institutions: Court of Justice
Subjects: European Commission, Luxembourg, action for failure to fulfil an obligation, electrical industry, single market

2.12.2006

EN

Official Journal of the European Union

C 294/17

Re:

Reference for a preliminary ruling — Hajdú-Bihar Megyei
Bíróság — Interpretation of the first paragraph of Art. 90 EC
— Registration duty charged on motor vehicles when they are
first placed in circulation in the Member State which is not
charged on used motor vehicles placed in circulation in the
Member State before 1 February 2004 and which is calculated
independently of the value of the motor vehicle

Judgment of the Court (Fourth Chamber) of 28 September
2006 — Commission of the European Communities v
Grand Duchy of Luxembourg

(Case C-353/05) (1)

(Failure of a Member State to fulfil obligations — Directive
2003/54/EC — Failure to transpose within the period
prescribed)

Operative part of the judgment

(2006/C 294/28)

Language of the case: French

1) A tax such as that imposed in Hungary by Law No CX of 2003
on registration duty (a regisztrációs adóról szóló 2003. évi CX.
törvény), which does not apply to private motor vehicles by reason
of
they cross the frontier, does not constitute a
customs duty on imports or a charge having equivalent effect
within the meaning of Articles 23 EC and 25 EC.

the fact

that

Parties

Applicant: Commission of the European Communities (repre-
sented by: B. Schima and F. Simonetti, Agents)

2) The first paragraph of Article 90 EC has to be interpreted as
precluding a tax such as that imposed by the Law on registration
duty in so far as

Defendant: Grand Duchy of Luxembourg (represented by: S.
Schreiner, Agent)

— it is charged on used vehicles when they are first placed in

circulation in the territory of a Member State, and

Re:

— its amount, which is determined exclusively by the vehicles'
technical characteristics (engine type, engine capacity) and
their environmental classification, is calculated without taking
the depreciation of the vehicles into account, in such a way
that, when applied to used vehicles imported from other
Member States, it exceeds the amount of that duty included in
the residual value of similar used vehicles which have already
been registered in the Member State of importation.

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, the provisions necessary to
comply with Directive 2003/54/EC of the European Parliament
and of the Council of 26 June 2003 concerning common rules
for the internal market in electricity and repealing Directive
96/92/EC — Statements made with regard to decommissioning
and waste management activities (OJ 2003 L 176, p. 37)

A comparison with used vehicles placed into circulation in the
Member State in question before the introduction of that duty is
not relevant.

Operative part of the judgment

The Court (Fourth Chamber):

3) Article 33 of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment, does not preclude the levy of a tax
such as that imposed by the Law on registration duty for which
turnover is not the basis of assessment and which does not give
rise,
in trade between Member States, to formalities connected
with the crossing of frontiers.

regulations and administrative provisions necessary

1. Declares that, by failing to adopt, within the period prescribed, the
laws,
to
comply with Directive 2003/54/EC of the European Parliament
and of the Council of 26 June 2003 concerning common rules for
repealing Directive
the
96/92/EC, the Grand Duchy of Luxembourg has failed to fulfil
its obligations under that directive;

internal market

in electricity

and

(1) OJ C 296, 26.11.2005.
OJ C 315, 10.12.2005.

(1) OJ C 281, 12. 11. 2005.

2. Orders the Grand Duchy of Luxembourg to pay the costs.