Judgment of the Court (Eighth Chamber) of 4 June 2009.#Commission of the European Communities v Republic of Finland.#Failure of a Member State to fulfil obligations - Directive 83/182/EEC - Tax exemptions - Temporary import of vehicles - Normal residence.#Case C-144/08.

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Article 7(1) of Council Directive 83/112/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ 1983 L 105, p. 59) – Incomplete definition of normal residence for the purpose of determining whether there is an entitlement to an exemption.

Operative part

Operative part

The Court:

1. Declares that, by using an incomplete definition of normal residence for the purpose of determining whether there is an entitlement to a tax exemption in respect of the temporary import of vehicles, the Republic of Finland has failed to fulfil its obligations under Article 7(1) of Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another;

2. Orders the Republic of Finland to pay the costs.