CELEX: E2014J0007
Language: en
Date: 2014-09-24 00:00:00
Title: Judgment of the Court of 24 September 2014 in Case E-7/14 — EFTA Surveillance Authority v The Kingdom of Norway (Failure by an EEA State to fulfil its obligations — Freedom to provide services — Article 36 EEA — Full registration tax on leased motor vehicles temporarily imported by Norwegian residents to Norway)

16.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 122/5
            
         JUDGMENT OF THE COURT
   of 24 September 2014
   in Case E-7/14
   EFTA Surveillance Authority v The Kingdom of Norway
   (Failure by an EEA State to fulfil its obligations — Freedom to provide services — Article 36 EEA — Full registration tax on leased motor vehicles temporarily imported by Norwegian residents to Norway)
   (2015/C 122/06)
   In Case E-7/14, EFTA Surveillance Authority v The Kingdom of Norway — APPLICATION for a declaration that by maintaining in force national rules which provide that a full amount of registration tax is due for foreign-registered leased motor vehicles temporarily imported by Norwegian residents to Norway, without the person having any right to an exemption or refund where the vehicle is neither intended to be used essentially in Norway on a permanent basis nor in fact used in that manner, the Kingdom of Norway has failed to fulfil its obligations arising from Article 36 EEA, the Court, composed of Carl Baudenbacher, President, Per Christiansen and Páll Hreinsson (Judge-Rapporteur), Judges, gave judgment on 24 September 2014, the operative part of which is as follows:
   The Court hereby:
   
               1.
            
            
               Declares that by maintaining in force national rules which provide that a full amount of registration tax is due for foreign-registered leased motor vehicles temporarily imported by Norwegian residents to Norway, without the person having any right to an exemption or refund where the vehicle is neither intended to be used essentially in Norway on a permanent basis nor in fact used in that manner, the Kingdom of Norway has failed to fulfil its obligations arising from Article 36 EEA.
            
         
               2.
            
            
               Orders the Kingdom of Norway to bear the costs of the proceedings.