Failure of a Member State to fulfil obligations Taxation Directive 2006/112/EC VAT Taxable amount Tax on the delivery of vehicles not yet registered in the Member State based on their value and their average consumption 'Normverbrauchsabgabe
Sumário
Judgment of the Court (Third Chamber) of 22 December 2010.
European Commission v Republic of Austria.
Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - VAT - Taxable amount - Tax on the delivery of vehicles not yet registered in the Member State based on their value and their average consumption - 'Normverbrauchsabgabe.
Case C-433/09.
Texto da decisão
Judgment of the Court (Third Chamber) of 22 December 2010 – Commission v Austria
(Case C-433/09)
Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax on the delivery of vehicles not yet registered in the Member State based on their value and their average consumption – ‘Normverbrauchsabgabe’
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 2006/112, Art. 78) (see paras 33-35, 38-39, 43, 46)
Re:
| Failure of Member State to fulfil obligations – Infringement of Articles 78 and 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a tax on the delivery of vehicles not yet registered in the Member State concerned on the basis of their value and their average consumption (‘Normverbrauschasbgage’). |
Operative part
The Court:
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1. |
Declares that, by including the standard consumption tax (‘Normverbrauchsabgabe’) in the taxable amount of value added tax levied in Austria on the delivery of a motor vehicle, the Republic of Austria has failed to fulfil its obligations under Article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; |
|
2. |
Dismisses the remainder of the action; |
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3. |
Orders the Commission and the Republic of Austria to bear their own costs. |