Keywords
Summary

Keywords

1. Tax provisions - Harmonisation of laws - Tax exemptions applicable to temporary importation of means of transport - Normal residence within the meaning of Directive 83/182 - Definition - Determination in the case of both personal and professional ties in two Member States

(Council Directive 83/182, Art. 7(1))

2. Tax provisions - Harmonisation of laws - Tax exemptions applicable to temporary importation of means of transport - Infringement of importation arrangements - Penalties imposed by a Member State - Whether permissible - Conditions - Regard for the principle of proportionality

(Council Directive 83/182)

3. Tax provisions - Harmonisation of laws - Tax exemptions applicable to temporary importation of means of transport - Infringement of importation arrangements - Penalties imposed by a Member State - Determination - Account taken of good faith of offender - Condition

(Council Directive 83/182)

Summary

1. Article 7(1) of Directive 83/182 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another must be interpreted as meaning that, where a person has both personal and occupational ties in two Member States, his normal residence, determined in the context of an overall assessment by reference to all the relevant facts, is that where the permanent centre of interests of that person is located; in the event that such an overall assessment does not result in its determination, primacy must be given to personal ties.

( see para. 60, operative part 1 )

2. National legislation which provides, in the event of infringement of the temporary importation arrangements laid down by Directive 83/182 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another, for a series of penalties including, in particular:

- fines set at a flat rate on the basis of the sole criterion of the vehicle's cubic capacity, without taking its age into account,

- increased duty which can amount to up to ten times the taxes in question,

is compatible with the principle of proportionality only in so far as it is made necessary by overriding requirements of enforcement and prevention, when gravity of the infringement is taken into account.

( see para. 71, operative part 2 )

3. In proceedings concerning infringements relating to temporary importation of certain means of transport, neither Directive 83/182 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another nor other rules of Community law prevent its being excluded that ignorance of the applicable rules should lead to automatic exoneration from all penalties. None the less, where determination of the arrangements applicable has given rise to difficulties, account must be taken of the good faith of the offender when determining the penalty actually imposed on him.

( see para. 77, operative part 3 )