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Document 62008CJ0144

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.

Thuarascálacha na Cúirte Eorpaí 2009 I-00097*

ECLI identifier: ECLI:EU:C:2009:348





Judgment of the Court (Eighth Chamber) of 4 June 2009 – Commission v Finland

(Case C‑144/08)

Failure of a Member State to fulfil obligations – Directive 83/182/EEC – Tax exemptions – Temporary import of vehicles – Normal residence

1.                     Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 29)

2.                     Acts of the institutions – Directives – Implementation by Member States – Mere administrative practices insufficient (Art. 249, third para., EC) (see para. 32)

3.                     Tax provisions – Harmonisation of laws – Tax exemptions for means of transport temporarily imported (Council Directive 83/182, Art. 7(1)) (see para. 35)

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 purpose of determining whether there is an entitlement to an exemption.

Operative part

The Court:

1.

Declares that, by using an incomplete definition of normal residence for the purpose 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;

2.

Orders the Republic of Finland to pay the costs.

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