This document is an excerpt from the EUR-Lex website
Document 62008CA0144
Case C-144/08: Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 83/182/EEC — Tax exemptions — Temporary import of vehicles — Normal residence)
Case C-144/08: Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 83/182/EEC — Tax exemptions — Temporary import of vehicles — Normal residence)
Case C-144/08: Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 83/182/EEC — Tax exemptions — Temporary import of vehicles — Normal residence)
OJ C 180, 1.8.2009, p. 17–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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1.8.2009 |
EN |
Official Journal of the European Union |
C 180/17 |
Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland
(Case C-144/08) (1)
(Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence)
2009/C 180/27
Language of the case: Finnish
Parties
Applicant: Commission of the European Communities (represented by: I. Koskinen and D. Triantafyllou, Agents)
Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski, Agent)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 7(1) of Council Directive 83/112/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ 1983 L 105, p. 59) — Incomplete definition of normal residence for the purposes of determining whether there is an entitlement to an exemption
Operative part of the judgment
The Court:
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1. |
Declares that, by using an incomplete definition of normal residence for the purposes of determining whether there is an entitlement to a tax exemption in respect of the temporary import of vehicles, the Republic of Finland has failed to fulfil its obligations under Article 7(1) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another; |
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2. |
Orders the Republic of Finland to pay the costs. |