C36502
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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Lindfors (Taxation) [2004] EUECJ C-365/02 (15 July 2004) URL: https://www.bailii.org/eu/cases/EUECJ/2004/C36502.html Cite as: [2004] EUECJ C-365/2, [2004] EUECJ C-365/02, [2004] ECR I-7183 |
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JUDGMENT OF THE COURT (First Chamber)
15 July 2004 (1)
(Directive 83/183/EEC -“ Transfer of residence from one Member State to another -“ Tax levied before registration or bringing into use of a vehicle)
In Case C-365/02,REFERENCE to the Court under Article 234 EC by the Korkein hallinto-oikeus (Finland) for a preliminary ruling in the proceedings pending before that court brought by Marie Lindfors, on the interpretation of Article 1 of Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (OJ 1983 L 105, p. 64),THE COURT (First Chamber),
after considering the written observations submitted on behalf of:
-“ Ms Lindfors, by P. Snell, oikeustieteen kandidaatti, -“ the Finnish Government, by T. Pynnä, acting as Agent, -“ the Danish Government, by J. Bering Liisberg, acting as Agent, -“ the Greek Government, by P. Panagiotounakos, D. Kalogiros and P. Mylonopoulos, acting as Agents, -“ the Commission of the European Communities, by R. Lyal and I. Koskinen, acting as Agents,having regard to the Report for the Hearing,
after hearing the oral observations of Ms Lindfors, represented by P. Snell; the Finnish Government, represented by T. Pynnä; the Danish Government, represented by J. Molde, acting as Agent; the Greek Government, represented by M. Apessos, acting as Agent; and the Commission, represented by R. Lyal and I. Koskinen, at the hearing on 15 January 2004,
after hearing the Opinion of the Advocate General at the sitting on 4 March 2004,
gives the following
-˜1. Every Member State shall, subject to the conditions and in the cases hereinafter set out, exempt personal property imported permanently from another Member State by private individuals from turnover tax, excise duty and other consumption taxes which normally apply to such property. 2. Specific and/or periodical duties and taxes connected with the use of such property within the country, such as for instance motor vehicle registration fees, road taxes and television licences, are not covered by this Directive.-™ Finnish legislation
-˜The tax due is the taxable value of the car, reduced by FIM 4 600. The amount of the tax is, however, always at least 50% of the taxable value of the vehicle-˜.
-˜Is Article 1 of Directive 83/183 -¦ to be interpreted as meaning that car tax (autovero) charged under the Law on Car Tax (Autoverolaki) on a vehicle imported into Finland from another Member State in connection with a transfer of residence is a consumption tax within the meaning of Article 1(1) of the directive, or is it a specific duty or tax connected with the use of such property within the country within the meaning of Article 1(2)?-™
Observations submitted to the Court
Findings of the Court
Article 1 of Directive 83/183 must be interpreted as not precluding, in connection with a transfer of residence of the owner of a vehicle from one Member State to another, a tax such as that laid down by the Law on Car Tax from being charged before the registration or bringing into use of the vehicle in the Member State to which residence is transferred. However, having regard to the requirements deriving from Article 18 EC, it is for the national court to ascertain whether the application of national law is capable of ensuring that, as regards that tax, that owner is not placed in a less favourable situation than that of citizens who have been permanently resident in the Member State in question and, if necessary, whether such a difference of treatment is justified by objective considerations independent of the residence of the persons concerned and proportionate to the legitimate aim pursued by national law.
On those grounds,
THE COURT (First Chamber),
in answer to the question referred to it by the Korkein hallinto-oikeus by order of 10 October 2002, hereby rules:Article 1 of Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals must be interpreted as not precluding, in connection with a transfer of residence of the owner of a vehicle from one Member State to another, a tax such as that laid down by the Autoverolaki (1482/1994) (Law on Car Tax) from being charged before the registration or bringing into use of the vehicle in the Member State to which residence is transferred. However, having regard to the requirements deriving from Article 18 EC, it is for the national court to ascertain whether the application of national law is capable of ensuring that, as regards that tax, that owner is not placed in a less favourable situation than that of citizens who have been permanently resident in the Member State in question and, if necessary, whether such a difference of treatment is justified by objective considerations independent of the residence of the persons concerned and proportionate to the legitimate aim pursued by national law.
Jann |
Rosas |
von Bahr |
Silva de Lapuerta |
Lenaerts |
|
R. Grass |
P. Jann |
Registrar |
President of the First Chamber |
1 -“ Language of the case: Finnish.