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SVInfo
- Referral date: 04-11-2009
- Show case reference
- Ruling date: 22-12-2010
- AG: Cruz Villalón
References in this case
References to this case
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GoJudgment 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:
|
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; |
|
3. |
Orders the Commission and the Republic of Austria to bear their own costs. |