CELEX: 62008CJ0144
Language: en
Date: 2009-06-04
Title: Judgment of the Court (Eighth Chamber) of 4 June 2009. # Commission of the European Communities v Republic of Finland. # Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence. # Case C-144/08.

Judgment of the Court (Eighth Chamber) of 4 June 2009 – Commission v Finland
      (Case C‑144/08)
      Failure of a Member State to fulfil obligations – Directive 83/182/EEC – Tax exemptions – Temporary import of vehicles – Normal residence
      1.                     Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration
            – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 29)
      2.                     Acts of the institutions – Directives – Implementation by Member States – Mere administrative practices insufficient (Art.
            249, third para., EC) (see para. 32)
      3.                     Tax provisions – Harmonisation of laws – Tax exemptions for means of transport temporarily imported (Council Directive 83/182,
            Art. 7(1)) (see para. 35)
      Re: 
      
         
               Failure of a Member State to fulfil obligations – Infringement of Article 7(1) of Council Directive 83/112/EEC of 28 March
                  1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from
                  another (OJ 1983 L 105, p. 59) – Incomplete definition of normal residence for the purpose of determining whether there is
                  an entitlement to an exemption.
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by using an incomplete definition of normal residence for the purpose of determining whether there is an entitlement
                     to a tax exemption in respect of the temporary import of vehicles, the Republic of Finland has failed to fulfil its obligations
                     under Article 7(1) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means
                     of transport temporarily imported into one Member State from another;
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the Republic of Finland to pay the costs.