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Helsingin HAO 14.9.2000 00/1256/7 AI generated

Court holds car tax is a special tax not covered by EU VAT exemption directive.

Case Number Helsingin HAO 14.9.2000 00/1256/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that the Finnish car tax constitutes a special tax distinct from the VAT exemption provided by EU Directive 83/183/ETY. The applicant argued for tax exemption upon importing a used vehicle from another member state, but the court determined the tax falls outside the directive's scope. Consequently, the court upheld the imposition of the car tax as a valid national measure.

Legislator headnote

AI generated

Directive 83/183/ETY Art. 1; Car tax is a special tax not covered by the EU VAT exemption directive for imported used vehicles.

Keywords

AI generated
car tax liability EU VAT exemption used vehicle import special tax classification member state transfer

Cited Legislation

AI generated
Autoverolaki 1 §
Euroopan yhteisöjen neuvoston direktiivi 83/183/ETY luonnollisten henkilöiden omaisuuden lopullisessa maahantuonnissa jäsenvaltiosta sovellettavista verovapauksista 1 artikla

Cited Case Law

AI generated
KHO:n päätös 31.12.2002 taltionumero 3540
KHO:n päätös 31.12.2002 taltionumero 3540.
AI generated
kho-precedent_2004_104
Court allows car tax reduction for relocating individuals if it does not create prohibited discrimination.
kho-precedent_2010_44
Supreme Administrative Court dismissed VAT refund claim based on prior ECJ precedent regarding vehicle tax. The court held that the earlier ECJ ruling established non-discrimination, and a new request for a preliminary ruling was inadmissible. The court relied on the existing ECJ precedent to deny the refund request. The court found the earlier ECJ ruling sufficient to determine non-discrimination. The court rejected the request for a new preliminary ruling as inadmissible. The court determined the earlier ECJ precedent resolved the discrimination issue. The court concluded the VAT was not discriminatory under EU law. The court dismissed the claim based on the established ECJ precedent. The court held the earlier ECJ ruling precluded the need for a new ruling.
admin_2003_helsinki__109
Court voids car tax decision for Norway import due to non-discrimination treaty obligations.
admin_2006_helsinki__1665
Administrative court dismissed discrimination claim regarding used motorcycle tax rates under EU Treaty Article 90.
ECLI:FI:KHO:2023:36
Court dismissed car tax refund claim where 10 years passed between vehicle use start and export date.

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Full text

Autoveroa, joka on ajoneuvon rekisteröintiin tai käyttöön

liikenteessä Suomessa liittyvä vero, on pidettävä sellaisena

Euroopan yhteisöjen neuvoston luonnollisten hekilöiden

henkilökohtaisen omaisuuden lopullisessa maahantuonnissa

jäsenvaltiosta sovellettavista verovapauksista antaman

direktiivin 83/183/ETY 1 artiklan 2 kohdassa tarkoitettuna

omaisuuden käytöstä maan alueella kannettavana erityisenä

verona, jota direktiivi ei koske. Tämä direktiivi ei siten

asettanut estettä autoveron kantamiselle muuttotavarana

toisesta jäsenvaltiosta tuodusta henkilöautosta.

Autoverolaki 1 §

Euroopan yhteisöjen neuvoston direktiivi 83/183/ETY luonnollisten

henkilöiden omaisuuden lopullisessa maahantuonnissa

jäsenvaltiosta sovellettavista verovapauksista 1 artikla

KHO:n päätös 31.12.2002 taltionumero 3540. Päätöksen lopputulosta ei muuteta.