5.7.2008   

EN

Official Journal of the European Union

C 171/14


Action brought on 8 April 2008 — Commission of the European Communities v Republic of Finland

(Case C-144/08)

(2008/C 171/24)

Language of the case: Finnish

Parties

Applicant: Commission of the European Communities (represented by: I. Koskinen and D. Triantafyllou)

Defendant: Republic of Finland

Form of order sought

declare that, by using an incomplete definition of normal residence in order to determine whether the temporary import of certain forms of transport is subject to tax exemptions, the Republic of Finland has failed to fulfil its obligations under Article 7(1) of Council Directive No 83/182/EEC (1) of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another;

order Republic of Finland to pay the costs.

Pleas in law and main arguments

For the purpose of determining tax exemptions, Article 7(1) of Directive 83/182/EEC governs normal residence, which determines the Member State under whose rules on temporary imports the vehicle in question falls, and the Member State which is entitled to charge tax on that vehicle. Article 7(1) of Directive 83/182/EEC governs certain exceptions to the rule according to which normal residence means the place where a person usually lives for at least 185 days in each calendar year. In particular, the second subparagraph of Article 7(1) states that if the normal residence of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different places situated in two or more Member States shall be regarded as being the place of his personal ties, provided that such person returns there regularly. However, it is expressly stated that the last condition need not be met where the person is living in a Member State in order to carry out a task of a definite duration.

However, Finnish legislation imposes a requirement for the person concerned to return to the place of normal residence also in the case where he is living in Finland in order to carry out a task of a definite duration. Therefore, Finland has failed to correctly transpose Article 7(1) of Directive 83/182/EEC into national law.


(1)  OJ 1998 L 105, p. 59.