CELEX: C1997/228/01
Language: en
Date: 1997-07-26 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 29 May 1997 in Case C-389/95 (reference for a preliminary ruling from the Dioikitiko Protodikeio Thessaloniki): Siegfried Klattner v. Greek State (Tax exemptions applicable to temporary and permanent importation of means of transport - Directive 83/182/EEC)

26 . 7 . 97           EN                   Official Journal of the European Communities                                   No C 228/ 1
                                                                   I
                                                             (Information)
                                               COURT OF JUSTICE
                                                         COURT OF JUSTICE
                JUDGMENT OF THE COURT                                  2 . Article 3 of Directive 83/182/EEC has direct effect
                        ( Fifth Chamber)                                   and confers on individuals rights which they may
                                                                           assert against a Member State that has failed to
                        of 29 May 1997                                     transpose that Directive into domestic law, or has
in Case C-3 89/95 (reference for a preliminary ruling from                 transposed it incorrectly, and which the national
the Dioikitiko Protodikeio Thessaloniki ): Siegfried                       courts must safeguard.
                   Klattner v. Greek State (')
(Tax exemptions applicable to temporary and permanent                  3 . Article 3 of Directive 83/182/EEC must be interpreted
importation of means of transport — Directive 83/182/                      as precluding domestic legislation under which the
                               EEC)                                         customs duties and other taxes applicable together
                                                                            with additional duty equal to the amount of those
                          ( 97/C 228/01 )                                  duties and taxes are to be payable immediately where
                                                                           a second private vehicle is imported temporarily.
                 (Language of the case: Greek)
                                                                       (>) OJ No C 77, 16 . 3 . 1996 .
   (Provisional translation; the definitive translation will be
           published in the European Court Reports)
In Case C-389/95 : reference to the Court under Article 177
of the EC Treaty from the Dioikitiko Protodikeio                                     JUDGMENT OF THE COURT
( Administrative Court of First Instance ), Thessaloniki
( Greece ), for a preliminary ruling in the proceedings                                         ( Sixth Chamber)
pending before that court between Siegfried Klattner and                                        of 29 May 1997
Greek State — on the interpretation of Council Directive
83/182/EEC of 28 March 1983 on tax exemptions within                   in Case C-14/96 (reference for a preliminary ruling from
the Community for certain means of transport temporarily               the Tribunal de Premiere Instance, Brussels ): criminal
imported into one Member State from another ( OJ No                                 proceedings against Paul Denuit ( ! )
L 105 , 23 . 4 . 1983 , p. 59 ) — the Court ( Fifth Chamber),          (Directive 89/552ZEEC — Telecommunications —
composed of: J C. Moitinho de Almeida, President of the                 Television broadcasting — Jurisdiction over broadcasters)
Chamber, C. Gulmann, D. A. O. Edward, J. -P. Puissochet
( Rapporteur) and P. Jann, Judges; A. La Pergola,                                                 ( 97/C 228/02 )
Advocate-General; L. Hewlett, Administrator, for the
Registrar, has given a judgment on 29 May 1997, in                                     (Language of the case: French)
which it has ruled :
                                                                         (Provisional translation; the definitive translation will be
 1 . Article 3 of Council Directive 83/182/EEC of                                published in the European Court Reports)
      28 March 1983 on tax exemptions within the
      Community for certain means of transport temporarily
      imported into one Member State from another must                 In Case C-14/96 : reference to the Court under Article 177
      be interpreted as meaning that the exemption for                 of the EC Treaty by the Tribunal de Premiere Instance,
      which it provides may be granted in respect of more              Brussels, for a preliminary ruling in the criminal
      than one private vehicle per person.                             proceedings before that court against Paul Denuit — on