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Brussels, 3 July 2007

Car taxation: the Commission takes Finland to the Court of Justice

The Commission has decided to refer a case concerning Finland to the Court of Justice. The case concerns the lack of an explicit rule establishing that a person who will only be staying in Finland for a limited time should be exempt from registration tax for his or her vehicle.

Under the Finnish system a person staying in Finland to carry out a task of definite duration cannot be certain that he or she will benefit from the right of tax exemption that he or she is entitled to according to Council Directive 83/182/EEC.

As a matter of fact, the definition of "normal residence" used in Finland does not account for the case where a person is living in the Member State in order to carry out a task of definite duration and therefore should be able to import his or her car without paying tax during that period according to According to Article 7 of the Directive mentioned above. Moreover, the possibility of a tax exemption under current Finnish law is anyway limited to 18 months.

The Commission sent a reasoned opinion to Finland in December 2006 (IP/06/1877), but since the reply received in February 2007 was not satisfactory, the Commission decided to refer the case to the Court of Justice.

The Commission's case reference number is 2006/4144.

For the press releases issued on infringement procedures in the taxation or customs area see:

For the latest general information on infringement measures against Member States see:

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