This document is an excerpt from the EUR-Lex website
Document 61982CJ0324
Tuomion tiivistelmä
Tuomion tiivistelmä
1 . ACTION FOR FAILURE OF A STATE TO FULFIL ITS OBLIGATIONS - COMPATIBILITY OF NATIONAL MEASURES WITH COMMUNITY LAW - CONSIDERATION BY THE COMMISSION - DUTY TO TAKE ACTION WITHIN A GIVEN PERIOD - NONE
( EEC TREATY , ART . 169 )
2.TAXATION PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - BASIS OF ASSESSMENT - NATIONAL DEROGATIONS - LIMITS
( SIXTH COUNCIL DIRECTIVE ( 77/388/EEC ), ARTS 11 AND 27 ( 1 ) AND ( 5 ))
1 . AS A GENERAL RULE THE COMMISSION IS NOT OBLIGED TO OBSERVE ANY GIVEN TIME-LIMITS WHEN CONSIDERING THE COMPATIBILITY OF NATIONAL MEASURES WITH COMMUNITY LAW AND APPLYING ARTICLE 169 OF THE TREATY
2.THE SPECIAL MEASURES WHICH MEMBER STATES MAY RETAIN , BY VIRTUE OF ARTICLE 27 ( 1 ) AND ( 5 ) OF THE SIXTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES , IN ORDER TO PREVENT CERTAIN TYPES OF TAX EVASION OR AVOIDANCE MAY NOT IN PRINCIPLE DEROGATE FROM THE BASIS FOR CHARGING VALUE ADDED TAX LAID DOWN IN ARTICLE 11 , EXCEPT WITHIN THE LIMITS STRICTLY NECESSARY FOR ACHIEVING THAT AIM .
NATIONAL LEGISLATION WHICH PROVIDES THAT THE MINIMUM BASIS OF ASSESSMENT FOR THE SALE OF NEW CARS IS NOT TO BE LOWER THAN THE CATALOGUE PRICE IN FORCE AT THE TIME WHEN THE TAX FALLS DUE AND WHICH THEREFORE EXCLUDES FROM CONSIDERATION ANY FORM OF PRICE DISCOUNT OR REBATE ENTAILS SUCH A COMPLETE AND GENERAL AMENDMENT OF THE BASIS OF ASSESSMENT THAT IT IS IMPOSSIBLE TO ACCEPT THAT IT CONTAINS ONLY THE DEROGATIONS NEEDED TO AVOID THE RISK OF TAX EVASION OR AVOIDANCE .