Source: All England Reporter
Publisher Citation: [2002] All ER (D) 99 (Sep)
Court: Court of Justice of the European Communities (Fifth Chamber)

Judges Jann (President of the Chamber), von Bahr, La Pergola, Wathelet (Rapporteur) and Timmermans

Judgment Dates: 19 September 2002


European Community - Internal taxation - National legislation levying special tax on motor vehicles - Second-hand vehicles - Claimant importing second-hand vehicle from Germany into Finland - Claimant paying internal car tax and claiming reimbursement of tax - Whether assessment of national car tax contrary to Community law - Council Directive (EEC) 77/388 - Article 90 EC (Formerly EC Treaty, art 95).

The Case

Where a used car was imported from one member state to another, art90EC precluded the member state of importation: (i)from varying the taxable value of the car where it exceeded the amount of residual tax incorporated in a similar used car already registered in the member state; and (ii)from applying a linear depreciation of the value of the car after the first six months of registration. Further, value added tax paid on car tax was not 'value added tax' within the meaning of Council Directive (EEC) 77-388.

Practice Areas

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