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Helsingin HAO 30.12.2008 08/1435/1 AI generated

Administrative court dismissed customs fee collection due to vehicle registration error in another EEA state.

Case Number Helsingin HAO 30.12.2008 08/1435/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the customs district's decision to collect a residence permit fee. The court found that the vehicle was incorrectly registered in another EEA state at the time the permit was issued and used in Finland. Consequently, the court revoked the fee collection order and ordered the refund of the amount already paid.

Legislator headnote

AI generated

Tullilaki 53 a §; Euroopan yhteisöjen tuomioistuimen tuomio 15.3.2007 asiassa C-54/05: A residence permit fee is not validly collected if the vehicle was registered in another EEA state at the time of issuance and use.

Keywords

AI generated
residence permit fee customs district decision vehicle registration EEA state administrative court review fee collection error refund order

Cited Legislation

AI generated
Tullilaki 53 a §
Euroopan yhteisöjen tuomioistuimen tuomio 15.3.2007 asiassa C-54/05
Euroopan yhteisöjen tuomioistuimen tuomio 15.3.2007 asiassa C-54/05
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Full text

A valitti tullipiirin veloituspäätöksellä määräämästä siirtolupamaksusta hallinto-oikeuteen. Siirtolupa oli myönnetty 2.10.2006 ajalle 2.10.2006 - 2.1.2007. Hallinto-oikeus tutki A:n valituksen tullilain 53 a §:n nojalla tullilain mukaisena valituksena. Kun A:n ajoneuvolla oli siirtoluvan myöntämishetkellä ollut toisessa ETA-valtiossa voimassa ollut rekisteröinti sinä aikana, kun ajoneuvoa oli siirtoluvalla käytetty Suomessa, A:lta oli virheellisesti peritty siirtolupamaksu. Hallinto-oikeus kumosi veloituspäätöksen ja poisti A:lta perityn siirtolupamaksun.

Tullilaki 53 a §

Euroopan yhteisöjen tuomioistuimen tuomio 15.3.2007 asiassa C-54/05