Keywords
Summary

Keywords

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ACTION FOR FAILURE TO FULFIL OBLIGATIONS - JUDGMENT OF THE COURT ESTABLISHING A BREACH OF OBLIGATIONS - EFFECTS - OBLIGATIONS OF THE MEMBER STATE FOUND TO BE IN BREACH OF ITS OBLIGATIONS - PROHIBITION AGAINST REINTRODUCING IN ANOTHER FORM THE PROVISIONS CONSTITUTING THE BREACH - SPECIFIC CASE

( EEC TREATY, ARTS 169 AND 171 )

Summary

A MEMBER STATE HAS NOT TAKEN THE NECESSARY MEASURES TO COMPLY WITH A JUDGMENT OF THE COURT FINDING IT TO BE IN BREACH OF ITS OBLIGATIONS FOR HAVING LAID DOWN, IN BREACH OF A COMMUNITY DIRECTIVE, A MINIMUM TAXABLE AMOUNT EQUAL TO THE LIST PRICE FOR THE PURPOSES OF VAT ON SALES OF NEW CARS IF, WHILST

ABOLISHING THE SAID MINIMUM TAXABLE AMOUNT, IT ADJUSTS AN EXISTING REGISTRATION TAX IN SUCH A WAY THAT BY THE COMBINED EFFECT OF VAT AND THAT TAX, WHICH ONLY APPEARS TO BE A SEPARATE TAX, THE TOTAL AMOUNT OF TAX LEVIED REMAINS THE SAME .