1.8.2009
EN
Official Journal of the European Union
C 180/17
Judgment of the Court (Eighth Chamber) of 4 June 2009 — Commission of the European Communities v Republic of Finland
(Case C-144/08) (1)
(Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence)
2009/C 180/27
Language of the case: Finnish
Parties
Applicant: Commission of the European Communities (represented by: I. Koskinen and D. Triantafyllou, Agents)
Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski, Agent)
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 purposes of determining whether there is an entitlement to an exemption
Operative part of the judgment
The Court:
1.
Declares that, by using an incomplete definition of normal residence for the purposes 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.
(1) OJ C 171, 5.7.2008.
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