CELEX: 62011CA0487
Language: en
Date: 2012-09-06 00:00:00
Title: Case C-487/11: Judgment of the Court (Second Chamber) of 6 September 2012 (reference for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — Laimonis Treimanis v Valsts ieņēmumu dienests (Regulation (EEC) No 918/83 — Articles 1(2)(c), 2 and 7(1) — Relief from import duties on personal property — The term ‘property intended … for meeting … household needs’ — Motor vehicle imported into the European Union — Vehicle used by a member of the family of the importing owner)

27.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/11
            
         
      Judgment of the Court (Second Chamber) of 6 September 2012 (reference for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — Laimonis Treimanis v Valsts ieņēmumu dienests
      (Case C-487/11) (1)
      
      (Regulation (EEC) No 918/83 - Articles 1(2)(c), 2 and 7(1) - Relief from import duties on personal property - The term ‘property intended … for meeting … household needs’ - Motor vehicle imported into the European Union - Vehicle used by a member of the family of the importing owner)
      (2012/C 331/17)
      Language of the case: Latvian
      
         Referring court
      
      Administratīvā rajona tiesa
      
         Parties to the main proceedings
      
      
         Applicant: Laimonis Treimanis
      
         Defendant: Valsts ieņēmumu dienests
      
         Re:
      
      Reference for a preliminary ruling — Administratīvā rajona tiesa Rīgas — Interpretation of Article 7(1) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1) — Relief from import duty in respect of personal property — Concept of a household — Car used for the needs of a household in a third country — Car imported by its owner, essentially resident in the third country, into a Member State of the European Union for use free of charge by a member of the owner’s family who has moved his residence to that Member State and who formed part of the same household as the owner before the vehicle was imported
      
         Operative part of the judgment
      
      Articles 2 and 7(1) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty must be interpreted as meaning that a private motor vehicle imported from a third country into the customs territory of the European Union may be imported free of import duties provided that the importer has actually transferred his normal place of residence to the customs territory of the European Union, which is a matter for the national court to determine. A motor vehicle used free of charge by a member of that importer’s family, that is by a person living under the same roof as the importer or mainly dependent on him, a matter for the national court to determine, is to be regarded as being intended for meeting the needs of the importer’s household, and that use does not result in loss of entitlement to the relief in question.
      
         (1)  OJ C 347, 26.11.2011.