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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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30.1.2010 |
EN |
Official Journal of the European Union |
C 24/25 |
Action brought on 4 November 2009 — Commission of the European Communities v Republic of Austria
(Case C-433/09)
2010/C 24/45
Language of the case: German
Parties
Applicant: Commission of the European Communities (represented by: D. Triantafyllou, acting as Agent)
Defendant: Republic of Austria
Form of order sought
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Declare that, by including the standard fuel consumption tax in the basis of assessment of the value added tax imposed in Austria on the delivery of a motor vehicle, the Republic of Austria did not comply with its obligations under Articles 78 and 79 of Directive 2006/112/EC (1); |
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order Republic of Austria to pay the costs. |
Pleas in law and main arguments
The Commission complains of the inclusion of the standard fuel consumption tax (SFCT) in the basis of assessment of the value added tax imposed by the Republic of Austria on the delivery of a motor vehicle in the Republic of Austria.
The standard fuel consumption tax essentially consists of a single registration tax, as its main feature is the registration of motor vehicles in the Republic of Austria. Consequently, the case-law of the Court of Justice in Case C-98/05 (2), according to which such a tax is not to be included in the basis of assessment of value added tax, is applicable to the present case.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
(2) Case C-98/05 De Danske Bilimportører [2006] ECR I-4945.