C-31/89 Commission v Spain

Judgment · Court of Justice · Spain · 23 May 1990

Exemption for permanent imports of private means of transport

What is the case?

The Commission brought infringement proceedings against Spain. Individuals transferring their residence to Spain from another Member State and permanently importing their personal property, specifically private motor vehicles, trailers, motor cycles, pleasure boats and private aircraft, were not granted exemption from Spanish value-added tax on those imports. Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals required such exemption. Spain maintained its charge to VAT on those permanent imports.

What is the Court asked?

Whether, by refusing exemption from value-added tax for permanent imports by individuals from another Member State of private motor vehicles, trailers, motor cycles, pleasure boats and private aircraft, Spain had failed to fulfil its obligations under Council Directive 83/183/EEC and the EEC Treaty.

The Court’s decision

The Court declared that Spain had failed to fulfil its obligations under the EEC Treaty by not granting exemption from value-added tax for permanent imports from another Member State by individuals of motor vehicles for private use, trailers, motor cycles, pleasure boats and private aircraft, contrary to Directive 83/183/EEC. Spain was ordered to pay the costs. The grounds of the judgment are not reproduced in the published text. Spain had to end its VAT charge on personal property permanently imported by individuals moving residence from another Member State, including private means of transport.

AI-generated and factual. Not an official document: verify against the text below.

Record

Court: Court of Justice
Case number: C-31/89
ECLI: ECLI:EU:C:1990:226
Official texts: Judgment of 23 May 1990 (61989CJ0031)
Opinion of the Advocate General of 14 February 1990 (61989CC0031)
Cite as: Judgment of 23 May 1990, Commission v Spain, C-31/89, EU:C:1990:226

Judgment of 23 May 1990

Text as published by the Court on EUR-Lex, CELEX 61989CJ0031.

JUDGMENT OF THE COURT 23 May 1990 *

In Case C-31/89

Commission of the European Communities, represented by Daniel Calleja, a member of its Legal Department, acting as Agent, with an address for service in Luxembourg at the office of Georgios Kremlis, also a member of the Commission's Legal Department, Wagner Centre, Kirchberg,

applicant,

Kingdom of Spain, represented by Javier Conde de Saro, Director-General for Coordination in matters involving Community Law and Institutions, and Rafael Garcia-Valdecasas y Fernández, abogado del Estado, head of the State Legal Department for relations with the Court of Justice, acting as Agents, with an address for service in Luxembourg at the Spanish Embassy, 4-6, boulevard Emmanuel-Servais,

defendant,

APPLICATION for a declaration that by not granting exemption from value-added tax for permanent imports from another Member State by individuals of motor vehicles for private use, trailers, motor cycles, pleasure boats and private aircraft, contrary to Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (Official Journal 1983, L 105, p. 64), the Kingdom of Spain has failed to fulfil its obligations under the EEC Treaty,

THE COURT

composed of: O. Due, President, C. N. Kakouris and M. Zuleeg (Presidents of Chambers), R. Joliét, J. C. Moitinho de Almeida, G. C. Rodriguez Iglesias and M. Díez de Velasco, Judges,

(the grounds of the judgment are not reproduced)

* Language of the case: Spanish.

COMMISSION v SPAIN

hereby:

(1) Declares that by not granting exemption from value-added tax for permanent imports from another Member State by individuals of motor vehicles for private use, trailers, motor cycles, pleasure boats and private aircraft, contrary to Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals, the Kingdom of Spain has failed to fulfil its obligations under the EEC Treaty;

(2) Orders the Kingdom of Spain to pay the costs.

I - 2 1 41

Opinion of the Advocate General of 14 February 1990

Text as published by the Court on EUR-Lex, CELEX 61989CC0031.

Case C-31/89

(Summary publication)

Commission of the European Communities v Kingdom of Spain

(Council Directive 83/183/EEC — National legislation which fails to comply with obligations under Community law)

Summary of the Judgment

Member States — Obligations — Implementation of directives — Failure to implement — Justification — Not permissible (EEC Treaty, Art. 169)

According to well-established case-law, a internal legal system in order to justify a Member State may not plead provisions, failure to comply with obligations and time-practices or circumstances existing in its limits laid down in Community directives.

OPINION OF THE ADVOCATE GENERAL

Mr Advocate General Tesauro delivered his Opinion on 14 February 1990. * He proposed that the Court should uphold the application in the action brought against the Kingdom of Spain.

* Original language: Italian.