CELEX: 62005CJ0249
Language: en
Date: 2006-06-15 00:00:00
Title: 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. # Case C-249/05.

Judgment of the Court (Second Chamber) of 15 June 2006 – Commission v Finland
      (Case C-249/05)
      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
      
      Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Persons liable to pay the tax (Council Directive 77/388, Arts 21 and 22) (see para. 56, operative part)
      Re: 
      
         
               Failure of a Member State to fulfil obligations – Infringement of Articles 28 EC and 49 EC and Articles 21 and 22 of Directive
                  77/388/EEC: Sixth Council Directive 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 the tax.
               
            Operative part:
      The Court: 
      
         
                  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 country 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.