(2004/C 88 E/0234)

WRITTEN QUESTION E-0817/04

by Stefano Zappalà (PPE-DE) to the Commission

(15 March 2004)

Subject:   Finnish customs duties

Mr Claudio Oliviero, a veterinary surgeon and Italian national who has been resident in Finland since 1 January 2004, decided to import his Italian-registered car into Finland for reasons connected with his work.

Under Finnish law, he has to pay customs duty of EUR 7 000 in order to drive his car in Finland.

To be exempted from paying that duty, Mr Oliviero would need to have:

Mr Oliviero fulfils the first requirement but not the second, as he purchased the vehicle only two and a half months before moving to Finland.

If the facts are as stated, does the Commission consider that Community legislation on the free movement of persons and goods in particular, and the principles underlying the internal market in general, have been infringed?

Answer given by Mr Bolkestein on behalf of the Commission

(14 April 2004)

It is not clear from the question what taxes have actually been levied on Mr Oliviero's car. Contrary to the complainant's assertions, they cannot be ‘customs duties’ since Finland does not charge customs duty on vehicles from another Member State. However, in Finland a vehicle tax (‘autovero’) and a tax called ‘VAT on vehicle tax’ have to be paid to register and put on the road a vehicle from another Member State.

As Community law stands at present, certain taxes may be required in the country of destination even if comparable taxes have already been paid in the country of origin. Member States' discretion in this matter is, however, limited by the restrictions laid down by Community law.

In this specific case the complainant had purchased his vehicle in Italy two and a half months before moving to Finland and had to pay EUR 7 000 in taxes to drive it in Finland.

This case must be examined firstly in the light of Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from Member States of personal property of individuals (1). The complainant does not fall within the scope of this Directive since he had not been using it for at least six months before he moved.

The taxes in question must therefore be seen as internal taxes. Their imposition is only contrary to Community law if they conflict with Article 90 of the EC Treaty and this is only the case if the taxes levied on products from other Member States are in excess of those imposed, directly or indirectly, on similar domestic products.

The Commission does not have sufficient information to be able to determine whether Article 90 of the EC Treaty has been infringed in this particular case. However, it is currently considering whether the Finnish system of charging import tax on vehicles is contrary to Community law. A letter of formal notice was sent to the Finnish Government in 2003 in which the Commission drew the attention of the Finnish authorities to the compatibility of Finnish law with Article 90 of the EC Treaty. Finnish legislation has since been amended. The Commission is now evaluating whether this new legislation is compatible with Community law.

A more detailed report on the taxation of vehicles transferred from one Member State to another will be found on our website at: (http://europa.eu.int/comm/taxation_customs/taxation/vehicles_taxation/index.htm).

(1)  OJ L 105, 23.4.1983.