Case C-54/05: Judgment of the Court (Second Chamber) of 15 March 2007 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Articles 28 EC and 30 EC — Importation of a vehicle registered in another Member State — Obligation to obtain a transfer licence)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: EU Member State, European Commission, Finland, action for failure to fulfil an obligation, free movement of goods, import, residence, transit, vehicle registration

28.4.2007

EN

Official Journal of the European Union

C 95/7

Judgment of the Court (Second Chamber) of 15 March
2007 (reference for a preliminary ruling from the Corte
suprema di cassazione — Italy) — Reemtsma Cigarettenfab-
riken GmbH v Ministero delle Finanze

(Case C-35/05) (1)

(Eighth VAT Directive — Articles 2 and 5 — Taxable persons
not established in the territory of the country — Tax paid in
error — Arrangements for reimbursement)

(2007/C 95/10)

Language of the case: Italian

3) — The principles of neutrality, effectiveness and non-discrimina-
tion do not preclude national legislation, such as that at issue
in the main proceedings, according to which only the supplier
may seek reimbursement of the sums unduly paid as value
added tax to the tax authorities and the recipient of the services
may bring a civil law action against that supplier for recovery
of the sums paid but not due. However, where reimbursement
of the value added tax would become impossible or excessively
difficult, the Member States must provide for the instruments
necessary to enable that recipient to recover the unduly invoiced
tax in order to respect the principle of effectiveness.

— This ruling shall not be affected by national

legislation on

direct taxation.

(1) OJ C 93, 16.4.2005.

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Applicant: Reemtsma Cigarettenfabriken GmbH

Defendant: Ministero delle Finanze

Re:

Reference for a preliminary ruling — Corte suprema di cassa-
zione — Interpretation of Articles 2 and 5 of Eighth Council
Directive 79/1072/EEC of 6 December 1979 on the harmonisa-
tion of the laws of the Member States relating to turnover taxes
— Arrangements for the refund of value added tax to taxable
persons not established in the territory of the country (OJ 1979
L 331, p. 11) — Tax paid when not due as a result of an incor-
rect invoice.

Judgment of the Court (Second Chamber) of 15 March
the European Communities v
2007 — Commission of

Republic of Finland

(Case C-54/05) (1)

of a Member State

(Failure
obligations —
Articles 28 EC and 30 EC — Importation of a vehicle regis-
tered in another Member State — Obligation to obtain a
transfer licence)

fulfil

to

(2007/C 95/11)

Language of the case: Finnish

Operative part of the judgment

Parties

the laws of

1) Articles 2 and 5 of Eighth Council Directive 79/1072/EEC of
6 December 1979 on the harmonisation of
the
Member States relating to turnover taxes — Arrangements for the
refund of value added tax to taxable persons not established in the
territory of the country, must be interpreted as meaning that value
added tax that is not due and has been invoiced in error to the
beneficiary of the services and paid to the tax authorities of the
Member State where those services were supplied, is not refundable
under those provisions.

2) Except in the cases expressly provided for in Article 21(1) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assess-
ment,
by Council Directive 92/111/EEC of
14 December, only the supplier must be considered to be liable for
payment of value added tax for the purposes of the tax authorities
of the Member State where the services were supplied.

amended

as

Applicant: Commission of the European Communities (repre-
sented by: M. van Beek and M. Huttunen, acting as Agents)

Defendant: Republic of Finland (represented by: T. Pynnä and A.
Guimaraes-Purokoski, acting as Agents)

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of Articles 28 and 30 EC — Import by a person resident
in Finland of a vehicle already registered in another Member
State — Obligation to obtain, at the frontier point, a transfer
licence usually valid for seven days and to take out an insurance
policy for the vehicle

C 95/8

EN

Official Journal of the European Union

28.4.2007

Operative part of the judgment

The Court:

1. Declares that, by requiring a transfer licence for the putting into
lawfully registered and used in another
circulation of vehicles
Member State, as provided for by Decree No 1598/1995 on
vehicle
registration (asetus ajoneuvojen rekisteröinnistä (1598/
1995)) of 18 December 1995, the Republic of Finland has failed
to fulfil its obligations under Articles 28 EC and 30 EC;

2. Orders the Republic of Finland to pay the costs.

Commission Regulation (EC) No 2557/2001 of 28 December 2001,
the shipment of meat-and-bone meal classified as waste on account of
a requirement or intention to discard it, which is destined for recovery
only and listed in Annex II to that regulation, is excluded from the
scope of the provisions of the regulation except as provided for in
Article 1(3)(b) to (e), Article 11 and Article 17(1) to (3) thereof.
However, it is for the national court to ensure that that shipment takes
place in compliance with the requirements arising from the provisions
of Regulation (EC) No 1774/2002 of the European Parliament and
of the Council of 3 October 2002 laying down health rules concerning
animal by-products not intended for human consumption, as amended
by Commission Regulation (EC) No 808/2003 of 12 May 2003,
amongst which those of Articles 7, 8 and 9 and of Annex II to the
regulation may prove to be relevant.

(1) OJ C 93, 16.4.2005.

(1) OJ C 143, 11.6.2005.

Judgment of the Court (First Chamber) of 1 March 2007
(reference for a preliminary ruling from the Landesgericht
für Zivilrechtssachen Wien — Austria) — KVZ retec
GmbH v Republik Österreich

(Case C-176/05) (1)

Judgment of the Court (First Chamber) of 8 March 2007
(Reference for a preliminary ruling from the Rovaniemen
hallinto-oikeus (Finland)) — Länsstyrelson i Norrbottens
län v Lapin liitto

(Waste — Regulation (EEC) No 259/93 — Supervision and
control of shipments of waste — Meat-and-bone meal)

(Case C-289/05) (1)

(2007/C 95/12)

Language of the case: German

(Regulation (EC) No 1685/2000 — Annex — Point 1.8 of
Rule No 1 — Structural Funds — Eligibility of expenditure —
Taking into account of overheads)

Referring court

Landesgericht für Zivilrechtssachen Wien

Parties to the main proceedings

Applicant: KVZ retec GmbH

Defendant: Republik Österreich

(2007/C 95/13)

Language of the case: Finnish

Referring court

Rovaniemen hallinto-oikeus

Parties to the main proceedings

Re:

Applicant: Länsstyrelson i Norrbottens län

Preliminary ruling — Landesgericht für Zivilrechtssachen Wien
— Interpretation of Article 1(2)(d) and Article 26(1)(a) and (b)
of Council Regulation (EEC) No 259/93 of 1 February 1993 on
the supervision and control of shipments of waste within, into
and out of the European Community (OJ 1993 L 30, p. 1) —
Meat-and-bone meal shipments — Obligation to notify

Defendant: Lapin liitto

Re:

Operative part of the judgment

Under Article 1(3)(a) of Council Regulation (EEC) No 259/93 of
1 February 1993 on the supervision and control of shipments of waste
into and out of the European Community, as amended by
within,

Reference for a preliminary ruling — Rovaniemen hallinto-
oikeus — Interpretation of Point 1.7 of Rule No 1 in the Annex
to Commission Regulation (EC) No 1685/2000 of 28 July 2000
laying down detailed rules for the implementation of Council
Regulation (EC) No 1260/1999 as regards eligibility of expendi-
ture of operations co-financed by the Structural Funds (OJ 2000
L 193, p. 39) — Taking into account of overheads