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KHO:2004:104 AI generated

Court allows car tax reduction for relocating individuals if it does not create prohibited discrimination.

Case Number KHO:2004:104
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the applicant's request for a car tax reduction upon relocation. The court found that the reduction applied to a specific amount already deemed non-discriminatory by the European Court of Justice. Consequently, the measure was upheld as compliant with EU free movement principles.

Legislator headnote

AI generated

Directive 83/183/EEG, Article 1; Car Tax Act Section 25: A tax reduction for a vehicle upon relocation is permitted provided the reduced amount does not result in discriminatory taxation contrary to European Court of Justice rulings.

Keywords

AI generated
free movement of persons car tax reduction relocation tax relief non-discriminatory taxation European Court of Justice tax discrimination vehicle tax

Cited Legislation

AI generated
Directive 83/183/EEG, Article 1
Car Tax Act Section 25

Cited Case Law

AI generated
Case C-365/02 (Marie Lindfors)
Case C-101/00
AI generated
admin_2000_helsinki__1256
Court holds car tax is a special tax not covered by EU VAT exemption directive.
ECLI:FI:KHO:2023:36
Court dismissed car tax refund claim where 10 years passed between vehicle use start and export date.
admin_2007_helsinki__1432
Administrative court allows vehicle tax appeal despite late declaration, remanding for new evidence submission.
admin_2000_helsinki__81
Temporary tax-free vehicle use right does not prevent vehicle inspection for relocation purposes.
admin_2003_helsinki__109
Court voids car tax decision for Norway import due to non-discrimination treaty obligations.

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Full text

Euroopan yhteisöjen tuomioistuimen asiassa C-365/02 antaman tuomion mukaisesti autoveron kantaminen luonnollisen henkilön maahanmuuton yhteydessä toisesta Euroopan unionin jäsenvaltiosta ei ollut direktiivin 83/183/ETY 1artiklan mukaan kiellettyä. Autoverolain 25 §:ssä tarkoitettu alennus muuttoautosta suoritettavasta verosta oli tehtävä määrästä, jonka osalta on jo todettu, ettei se johda yhteisöjen tuomioistuimen sanotussa tuomiossa ja asiassa C-101/00 annetussa tuomiossa tarkoitetulla tavalla syrjivään verotukseen.

Euroopan yhteisöjen tuomioistuimen asiassa C-365/02 (Marie Lindfors) 15.7.2004 antama tuomio

Kort referat på svenska

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[SV]

Enligt den dom som Europeiska gemenskapernas domstol meddelade i ärendet C-365/2 var det inte enligt artikel 1 i direktivet 83/183/EEG förbjudet att bära upp bilskatt när en fysisk person flyttade från en medlemsstat i Europeiska unionen till en annan. Den nedsättning av skatten som föreskrivs i 25 § bilskattelagen skulle göras från ett belopp om vilket det redan har konstaterats att beloppet inte medför sådan diskriminering som avses i nämnda dom av gemenskapernas domstol och i ärendet C-101/00.

Europeiska gemenskapernas domstols dom 15.7.2004 i ärendet C-365/02 (Marie Lindfors).