Acórdão do Tribunal da EFTA
Processo E-1/03

Judgment of the Court

of 12 December 2003

in Case E-1/03 EFTA Surveillance Authority v the Republic of Iceland

(Failure of a Contracting Party to fulfil its obligations - free movement of services - higher tax on intra-EEA flights than on domestic flights)

(2004/C 51/03)

In Case E-2/03, EFTA Surveillance Authority v the Republic of Iceland - Application for a declaration that, by maintaining in force the Icelandic Act on Air Transport Infrastructure Budget and Revenues for Aviation Affairs No 31/1987 (/Lög nr. 31 frá 27. mars 1987 um flugmálaáætlun og fjáröflun til framkvæmda í flugmálum), which subjects flights from Iceland to other EEA States to a higher tax rate than that charged for domestic flights and flights to Greenland and the Faroe Islands, the Republic of Iceland has failed to respect its obligations under Article 36 of the Agreement on the European Economic Area and Article 3(1) of Council Regulation (EEC) No 2408/92 of 23 July 1992 on Access for Community air carriers to intra-Community air routes, the Court, composed of: Carl Baudenbacher, President, Per Tresselt (Judge-Rapporteur) and Thorgeir Örlygsson, Judges, gave judgment of 12 December 2003, the operative part of which is as follows:

1. Declares that by maintaining in force the Icelandic Act on Air Transport Infrastructure Budget and Revenues for Aviation Affairs No 31/1987 (/Lög nr. 31 frá 27. mars 1987 um flugmálaáætlun og fjáröflun til framkvæmda í flugmálum), which imposes a higher tax per passenger travelling from Iceland to other EEA States than per passenger travelling on domestic flights, the Republic of Iceland has failed to respect its obligations under the combined provisions of Article 36 of the Agreement on the European Economic Area and Article 3(1) of Council Regulation (EEC) No 2408/92 of 23 July 1992 on Access for Community air carriers to intra-Community air routes.

2. Orders the Republic of Iceland to pay the costs of the proceedings.