CELEX: 62009CJ0433
Language: en
Date: 2010-12-22
Title: Judgment of the Court (Third Chamber) of 22 December 2010. # European Commission v Republic of Austria. # Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - VAT - Taxable amount - Tax on the delivery of vehicles not yet registered in the Member State based on their value and their average consumption - 'Normverbrauchsabgabe. # Case C-433/09.

Judgment of the Court (Third Chamber) of 22 December 2010 – Commission v Austria
      (Case C-433/09)
      Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax on the delivery of vehicles not yet registered in the Member State based on their value and their average consumption
         – ‘Normverbrauchsabgabe’
      
      Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 2006/112, Art. 78) (see paras 33-35, 38-39, 43, 46)
      Re: 
      
         
               Failure of Member State to fulfil obligations – Infringement of Articles 78 and 79 of Council Directive 2006/112/EC of 28
                  November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable
                  amount of a tax on the delivery of vehicles not yet registered in the Member State concerned on the basis of their value and
                  their average consumption (‘Normverbrauschasbgage’).
               
            Operative part
      The Court:
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by including the standard consumption tax (‘Normverbrauchsabgabe’) in the taxable amount of value added tax
                     levied in Austria on the delivery of a motor vehicle, the Republic of Austria has failed to fulfil its obligations under Article
                     78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; 
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Dismisses the remainder of the action; 
               
            
         
                  3.
               
               
                  
               
               
                  	Orders the Commission and the Republic of Austria to bear their own costs.