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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.
ECLI:EU:C:2009:348
62008CJ0144
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(Case C‑144/08)
Failure of a Member State to fulfil obligations – Directive 83/182/EEC – Tax exemptions – Temporary import of vehicles – Normal residence
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.