CELEX: C2006/190/09
Language: en
Date: 2006-08-12 00:00:00
Title: Case C-249/05: Judgment of the Court (Second Chamber) of 15 June 2006 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Articles 28 EC and 49 EC — Sixth VAT Directive — Articles 21 and 22 — Obligation for a taxable person who is established in a Member State other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT)

12.8.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 190/6
            
         Judgment of the Court (Second Chamber) of 15 June 2006 — Commission of the European Communities v Republic of Finland
   (Case C-249/05) (1)
   
   (Failure of a Member State to fulfil obligations - Articles 28 EC and 49 EC - Sixth VAT Directive - Articles 21 and 22 - Obligation for a taxable person who is established in a Member State other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT)
   (2006/C 190/09)
   Language of the case: Finnish
   Parties
   
      Applicant: Commission of the European Communities (represented by: D. Triantafyllou and I. Koskinen, Agents)
   
      Defendant: Republic of Finland (represented by: T. Pynnä and E. Bygglin, Agents)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Articles 28 and 49 EC and Articles 21 and 22 of 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 (OJ 1977 L 145, p. 1) — National legislation imposing the obligation, for a taxable person who is not established in a country, but who carries out taxable transactions there, to appoint a tax representative who is not directly liable to pay tax
   Operative part of the judgment
   The Court hereby:
   
               1.
            
            
               Declares that, by imposing the appointment of a tax representative on taxable persons not established in Finland, but who carry out taxable transactions there and are established in another Member State or in a non-member State with which a convention has been concluded concerning mutual assistance of the competent authorities as regards indirect taxes, the scope of which corresponds to the scope defined in Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as amended by Council Directive 2001/44/EC of 15 June 2001, and in Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, the Republic of Finland has failed to fulfil its obligations under Articles 21 and 22 of 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, as amended by Council Directive 2001/115/EC of 20 December 2001;
            
         
               2.
            
            
               Orders the Republic of Finland to pay the costs.
            
         
      (1)  OJ C 193, 06.08.2005.