CELEX: C1996/077/10
Language: en
Date: 1996-03-16 00:00:00
Title: Appeal brought on 18 December 1995 by Dimitrios Coussios against the order made on 11 October 1995 by the Fourth Chamber of the Court of First Instance of the European Communities in Case T-302/94 between Dimitrios Coussios and the Commission of the European Communities (Case C-397/95 P)

16 . 3 . 96            EN                   Official Journal of the European Communities                                         No C 77/5
 1 . In a case of temporary importation of certain means of             European Communities in Case T-302/94 between
      transport for private use within the Community, within            Dimitrios Coussios and the Commission of the European
      the meaning of Article 3 of Council Directive                     Communities was brought before the Court of Justice of the
      83/182/EEC ( 1 ) of 28 March 1983 , is the exemption              European Communities on 18 December 1995 by Dimitrios
      from taxes granted for a single private vehicle or for            Coussios, represented by Georges Sakellaropoulos and
      more than one ? Does the above Directive in fact                  residing at 3rd September Street, Athens .
      introduce a distinction between the number of private
      vehicles that it is possible to import temporarily on a           The appellant claims that the Court should:
      tax-exempt basis according to whether they are
      intended for private use or business use ?
                                                                        — declare the appeal admissible,
2. Is a specific obligation laid down in the Directive to the           — set aside jhe order of the Court of First Instance of
      effect that the competent Greek authorities should not                  11 October 1995 ('),
      restrict by legislation the parallel or simultaneous
      temporary importation tax-exempt of more than one                 — declare the application lodged on 28 September 1994 ( in
      private vehicle for private use by the same person ? Is it              Case T-302/94 ( 2 ) admissible,
      possible for an individual to rely on the provisions of
      Articles 3 and 9 of Directive 83/182/EEC against the
      authorities before a national court, claiming that the           — order the Commission to pay all of the costs .
      rules contained in a provision of law are incompatible
      with those Articles ?                                             Pleas in law and main arguments:
3 . Is it compatible with the purpose and terms of the                  Infringement of Community law:
      Directive in question for the national legislature to
      provide that in a case of infringement of certain                — as regards the plea concerning the principle of sound
      provisions of a ministerial decision ( such as Article 8 ( 4 ),         administration :         the    Court  of First Instance had
      which does not allow the importation of a second means                  previously held that plea to be well founded in Case
      of transport by the same person ) adopted in order to                   T-68/92 ( 3 ), and could not legitimately consider that the
      bring national law into line with the provisions of the                 award to the applicant of ECU 2 000 extinguished the
      Directive, the applicable duties and other taxes, as well               plea ,
      as additional duty of the same amount, are payable
      immediately, in as much as it is shown that the                  — as regards the application of the principle of
      importation of a private vehicle is temporary and not                   proportionality,
      definitive ?
                                                                       — as regards the applicant's legal interest in bringing
4 . Is it compatible with the Community principle of                          proceedings : although the applicant's name did not
      proportionality for it to be provided that in the above                 appear on the list of suitable candidates in the open
      case additional duties equal to 100 % of the applicable                 competition, he at all times reserved his position
      duties and other taxes should be levied, regardless of the             concerning his participation in that competition.
      period that the second private vehicle remained in
      Greece ?                                                         ( ] ) Order of 11 October 1995 in Case T-302/94 ( OJ No C 353 ,
                                                                             9 . 12 . 1995 , p . 14 ).
                                                                       ( 2 ) OJ No C 351 , 10 . 12 . 1994, p . 14 .
(') Council Directive 83/182/EEC of 28 March 1983 on tax
                                                                       ( 3 ) Judgment of 23 February 1994 ( OJ No C 90, 26 . 3 . 1994 ,
     exemptions within the Community for certain means of                    p. 15 ).
     transport temporarily imported into one Member State from
     another ( OJ No L 105 , 1983 , p. 59 ).
                                                                       Action brought on 21 December 1995 by the Federal
Appeal brought on 18 December 1995 by Dimitrios                        Republic of Germany against the Commission of the
Coussios against the order made on 11 October 1995 by the                                        European Communities
Fourth Chamber of the Court of First Instance of the                                                   ( Case C-3 99/95 )
European Communities in Case T-302/94 between
                                                                                                          ( 96/C 77/11 )
Dimitrios Coussios and the Commission of the European
                          Communities
                       ( Case C-397/95 P)                              An action against the Commission of the European
                                                                       Communities was brought before the Court of Justice of the
                           ( 96/C 77/ 10 )
                                                                       European Communities on 21 December 1995 by the
                                                                       Federal Republic of Germany, represented by Dr Ernst
An appeal against the order made on 11 October 1995 by                 Roder, Ministerialrat, Federal Ministry of Economic
the Fourth Chamber of the Court of First Instance of the               Affairs, D-53107 Bonn.