CELEX: C2000/176/12
Language: en
Date: 2000-06-24 00:00:00
Title: Case C-101/00: Reference for a preliminary ruling from the Korkein Hallinto-oikeus by order of that court of 15 March 2000 in the case of Tulliasiamies v Antti Siilin

24.6.2000              EN                    Official Journal of the European Communities                                          C 176/7
Reference for a preliminary ruling from the Korkein                          May Article 90 EC (formerly Article 95 of the EC Treaty)
Hallinto-oikeus by order of that court of 15 March 2000                      be interpreted as meaning that such national tax legislation
           in the case of Tulliasiamies v Antti Siilin                       is not discriminatory, taking into account in particular that
                                                                             — the starting point is the tax on an equivalent new car,
                         (Case C-101/00)
                                                                             — under the previous law the tax was reduced only after
                                                                                 a period of six months, and
                        (2000/C 176/12)                                      — under both the previous and current law the tax is
                                                                                 reduced linearly as described above?
Reference has been made to the Court of Justice of the                  3. In addition to using the bases of calculation prescribed in
European Communities by an order of the Korkein Hallinto-                    the national tax legislation, is it always necessary to
oikeus (Supreme Administrative Court), Finland, of 15 March                  establish a vehicle’s individual characteristics to ensure that
2000, which was received at the Court Registry on 17 March                   the levying of motor vehicle tax does not lead, in the
2000, for a preliminary ruling in the case of Tulliasiamies v                individual case, to discrimination contrary to Article 90
Antti Siilin on the following questions:                                     EC (formerly Article 95 of the EC Treaty)?
                                                                        VAT payable on motor vehicle tax
Motor vehicle tax                                                       4. May the VAT Directive be interpreted as meaning that the
                                                                             tax called VAT payable on motor vehicle tax under
                                                                             Paragraph 5(1) of the Motor Vehicle Tax Law and Para-
1. Under Paragraph 11 of the Autoverolaki (Motor Vehicle                     graph 1(5) of the Arvonlisäverolaki (Value Added Tax Law)
    Tax Law) in determining motor vehicle tax on a vehicle                   is VAT within the meaning of the VAT Directive, taking
    imported as Community goods, the basis of the taxable                    into account that under national legislation the tax is levied
    value is the transaction value of the vehicle for the taxable            exclusively on the basis of motor vehicle tax?
    person. The transaction value is the customs value within
    the meaning of the Customs Code and Implementation
                                                                        5. If the answer to Question 4 is in the negative, may such a
    Regulation so far as applicable.
                                                                             tax nevertheless be regarded as a tax or charge the levying
                                                                             of which is permitted under Article 33 of the VAT
                                                                             Directive?
    May Article 90 EC (formerly Article 95 of the EC Treaty)
    be interpreted as meaning that such national legislation
    relating to the determination of the taxable value for motor        6. If such national tax provisions are not regarded as contrary
    vehicle tax purposes is not discriminatory, taking into                  to the VAT Directive, may Article 90 EC (formerly Article
    account in particular that the taxable value of a vehicle will           95 of the EC Treaty) be interpreted as meaning that that
    be a different amount depending on which commercial                      those tax provisions are not discriminatory within the
    level the importer of the vehicle operates at, that is,                  meaning of that article?
    whether he operates as a wholesaler, a retailer or a
    consumer?
2. Under Paragraph 7(1) of the Motor Vehicle Tax Law the
    basis of the tax levied on an imported used car is the tax
    on an equivalent new vehicle, with the reductions as laid
    down in that provision. Under the old law 1482/1994, the            Action brought on 27 March 2000 by the Kingdom of
    tax charged on an imported second-hand car was the tax              Spain against the Commission of the European Communi-
    on an equivalent new car reduced by 0,5 % for every                                                  ties
    complete calendar month calculated from the time when
    the vehicle had been registered or had been in use for six
    months, and the tax was reduced for only the first 150                                        (Case C-113/00)
    months of use. Under the current law 1160/1998, the tax
    charged on an imported second-hand car is the tax on an
                                                                                                  (2000/C 176/13)
    equivalent new car reduced by 0,6 % per month of use for
    the first 100 months of use and then for the next 100
    months by 0,9 % per month of use of the residual value              An action against the Commission of the European Communi-
    calculated at the end of each preceding month, and for              ties was brought before the Court of Justice of the European
    subsequent months of use by 0,4 % of the residual value             Communities on 27 March 2000 by the Kingdom of Spain,
    calculated at the end of each preceding month. Months of            represented by Santiago Ortiz Vaamonde, with an address for
    use are taken as complete calendar months from when the             service in Luxembourg at the Spanish Embassy, 4-6 Boulevard
    vehicle was first taken into use or registered.                     Emmanuel Servais.