CELEX: C2007/269/22
Language: en
Date: 2007-11-10 00:00:00
Title: Case C-74/06: Judgment of the Court (Fourth Chamber) of 20 September 2007 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Article 90 EC — Registration tax on imported second-hand cars — Determination of taxable value — Depreciation of vehicles based solely on age — Publicising of criteria of calculation — Possibility of challenging the application of the fixed method of calculation)

10.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/11
            
         Judgment of the Court (Fourth Chamber) of 20 September 2007 — Commission of the European Communities v Hellenic Republic
   (Case C-74/06) (1)
   
   (Failure of a Member State to fulfil obligations - Article 90 EC - Registration tax on imported second-hand cars - Determination of taxable value - Depreciation of vehicles based solely on age - Publicising of criteria of calculation - Possibility of challenging the application of the fixed method of calculation)
   (2007/C 269/22)
   Language of the case: Greek
   Parties
   
      Applicant: Commission of the European Communities (represented by: D. Triantafyllou, acting as Agent)
   
      Defendant: Hellenic Republic (represented by: P. Mylonopoulos and K. Boskovits, Agents)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Article 90 EC — Discriminatory taxation on imported second-hand cars
   Operative part of the judgment
   The Court:
   
               1)
            
            
               Declares that, by applying a single criterion of depreciation, based on the age of the vehicles, for the purpose of determining the taxable value of second-hand vehicles imported from another Member State into Greek territory in order to establish the registration tax, and by adopting a reduction in value of 7 % for vehicles between 6 and 12 months old or 14 % for vehicles more than a year old, which does not ensure that the tax due does not exceed, even if only in certain cases, the amount of the residual tax incorporated in the value of similar second-hand vehicles already registered in the national territory, the Hellenic Republic has failed to fulfil its obligations under Article 90 EC;
            
         
               2)
            
            
               Dismisses the remainder of the action;
            
         
               3)
            
            
               Orders the Hellenic Republic and the Commission to bear their own costs.
            
         
      (1)  OJ C 108, 6.5.2006.