Case C-365/02

Proceedings brought by Marie Lindfors

(Reference for a preliminary ruling from the Korkein hallinto-oikeus)

(Directive 83/183/EEC – Transfer of residence from one Member State to another – Tax levied before registration or bringing into use of a vehicle)

Summary of the Judgment

Tax provisions – Harmonisation of laws – Tax exemptions on permanent imports of the personal property of individuals – Directive 83/183 – Transfer of residence of the owner of a vehicle from one Member State to another – Tax levied by the Member State of destination on the registration or bringing into use of the vehicle – Whether permissible – Limits

(Art. 18 EC; Council Directive 83/183, Art. 1)

Article 1 of Directive 83/183 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals must be interpreted as not precluding, in connection with a transfer of residence of the owner of a vehicle from one Member State to another, a tax from being charged before the registration or bringing into use of the vehicle in the Member State to which residence is transferred. Such a tax cannot be regarded as a tax connected with importation falling within the scope of the exemption laid down in that provision.

However, having regard to the requirements deriving from Article 18 EC, it is for the national courts to ascertain whether the application of national law is capable of ensuring that, as regards that tax, that owner is not placed in a less favourable situation than that of citizens who have been permanently resident in the Member State in question and, if necessary, whether such a difference of treatment is justified by objective considerations independent of the residence of the persons concerned and proportionate to the legitimate aim pursued by national law.

(see paras 26, 36, operative part)

JUDGMENT OF THE COURT (First Chamber) 15 July 2004 (1)

(Directive 83/183/EEC – Transfer of residence from one Member State to another – Tax levied before registration or bringing into use of a vehicle)

In Case C-365/02,

REFERENCE to the Court under Article 234 EC by the Korkein hallinto-oikeus (Finland) for a preliminary ruling in the proceedings pending before that court brought by

on the interpretation of Article 1 of Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (OJ 1983 L 105, p. 64),

THE COURT (First Chamber),,

composed of: P. Jann, President of the Chamber, A. Rosas, S. von Bahr, R. Silva de Lapuerta and K. Lenaerts (Rapporteur), Judges,

Advocate General: C. Stix-Hackl,

after considering the written observations submitted on behalf of:

after hearing the oral observations of Ms Lindfors, represented by P. Snell; the Finnish Government, represented by T. Pynnä; the Danish Government, represented by J. Molde, acting as Agent; the Greek Government, represented by M. Apessos, acting as Agent; and the Commission, represented by R. Lyal and I. Koskinen, at the hearing on 15 January 2004,

after hearing the Opinion of the Advocate General at the sitting on 4 March 2004,

gives the following

‘1.

2.‘The tax due is the taxable value of the car, reduced by FIM 4 600. The amount of the tax is, however, always at least 50% of the taxable value of the vehicle‘.

‘Is Article 1 of Directive 83/183 … to be interpreted as meaning that car tax (autovero) charged under the Law on Car Tax (Autoverolaki) on a vehicle imported into Finland from another Member State in connection with a transfer of residence is a consumption tax within the meaning of Article 1(1) of the directive, or is it a specific duty or tax connected with the use of such property within the country within the meaning of Article 1(2)?’

Article 1 of Directive 83/183 must be interpreted as not precluding, in connection with a transfer of residence of the owner of a vehicle from one Member State to another, a tax such as that laid down by the Law on Car Tax from being charged before the registration or bringing into use of the vehicle in the Member State to which residence is transferred. However, having regard to the requirements deriving from Article 18 EC, it is for the national court to ascertain whether the application of national law is capable of ensuring that, as regards that tax, that owner is not placed in a less favourable situation than that of citizens who have been permanently resident in the Member State in question and, if necessary, whether such a difference of treatment is justified by objective considerations independent of the residence of the persons concerned and proportionate to the legitimate aim pursued by national law.

On those grounds,

THE COURT (First Chamber),

in answer to the question referred to it by the Korkein hallinto-oikeus by order of 10 October 2002, hereby rules:

Jann

Rosas

von Bahr

Silva de Lapuerta

Lenaerts

Delivered in open court in Luxembourg on 15 July 2004.

R. Grass

P. Jann

Registrar

President of the First Chamber