CELEX: 62008CA0144
Language: en
Date: 2009-06-04 00:00:00
Title: Case C-144/08: 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)

1.8.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 180/17
            
         Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland
   (Case C-144/08) (1)
   
   (Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence)
   2009/C 180/27
   Language of the case: Finnish
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: I. Koskinen and D. Triantafyllou, Agents)
   
      Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski, Agent)
   
      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 purposes of determining whether there is an entitlement to an exemption
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by using an incomplete definition of normal residence for the purposes 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.
            
         
      (1)  OJ C 171, 5.7.2008.