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22.2.2016 |
EN |
Official Journal of the European Union |
C 68/15 |
Judgment of the Court (Third Chamber) of 17 December 2015 (request for a preliminary ruling from the Dioikitiko Efeteio Athinon — Greece) — Viamar — Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio
(Case C-402/14) (1)
((References for a preliminary ruling - Free movement of goods - Tax provisions - Internal taxation - Customs duties of a fiscal nature - Charges having equivalent effect - Formalities connected with the crossing of frontiers - Article 30 TFEU - Article 110 TFEU - Directive 92/12/EEC - Article 3(3) - Directive 2008/118/EC - Article 1(3) - Not implemented in domestic law - Direct effect - Levying of a tax on motor vehicles at the time of their import into the territory of a Member State - Tax linked to registration and potential putting into circulation of the vehicle - Refusal to refund the tax where the vehicle is not registered))
(2016/C 068/18)
Language of the case: Greek
Referring court
Dioikitiko Efeteio Athinon
Parties to the main proceedings
Applicant: Viamar — Elliniki Aftokiniton kai Genikon Epicheiriseon AE
Defendant: Elliniko Dimosio
Operative part of the judgment
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1. |
Article 1(3) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as fulfilling the conditions for producing direct effect allowing individuals to rely on it before a national court in a dispute between them and a Member State. |
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2. |
Article 30 TFEU must be interpreted as precluding a practice by a Member State, such as that at issue in the main proceedings, by which the registration tax collected upon import of motor vehicles originating from other Member States is not refunded when the vehicles concerned were never registered in that Member State and were re-exported to another Member State. |