2.12.2006   

EN

Official Journal of the European Union

C 294/16

Judgment of the Court (First Chamber) of 5 October 2006 (references for a preliminary ruling from the Bács-Kiskun Megyei Bíróság and the Hajdú-Bihar Megyei Bíróság — Republic of Hungary) — Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05), Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05)

(Joined Cases C-290/05 and C-333/05) (1)

(Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation)

(2006/C 294/27)

Language of the case: Hungarian

Referring courts

Bács-Kiskun Megyei Bíróság and Hajdú-Bihar Megyei Bíróság

Parties to the main proceedings

Applicants: Ákos Nádasdi (C-290/05) and Ilona Németh (C-333/05)

Defendants: Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05) and Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05)

Re:

Reference for a preliminary ruling — Hajdú-Bihar Megyei Bíróság — Interpretation of the first paragraph of Art. 90 EC — Registration duty charged on motor vehicles when they are first placed in circulation in the Member State which is not charged on used motor vehicles placed in circulation in the Member State before 1 February 2004 and which is calculated independently of the value of the motor vehicle

Operative part of the judgment

1)

A tax such as that imposed in Hungary by Law No CX of 2003 on registration duty (a regisztrációs adóról szóló 2003. évi CX. törvény), which does not apply to private motor vehicles by reason of the fact that they cross the frontier, does not constitute a customs duty on imports or a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC.

2)

The first paragraph of Article 90 EC has to be interpreted as precluding a tax such as that imposed by the Law on registration duty in so far as

—

it is charged on used vehicles when they are first placed in circulation in the territory of a Member State, and

—

its amount, which is determined exclusively by the vehicles' technical characteristics (engine type, engine capacity) and their environmental classification, is calculated without taking the depreciation of the vehicles into account, in such a way that, when applied to used vehicles imported from other Member States, it exceeds the amount of that duty included in the residual value of similar used vehicles which have already been registered in the Member State of importation.

A comparison with used vehicles placed into circulation in the Member State in question before the introduction of that duty is not relevant.

3)

Article 33 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, does not preclude the levy of a tax such as that imposed by the Law on registration duty for which turnover is not the basis of assessment and which does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.

(1)  OJ C 296, 26.11.2005.

OJ C 315, 10.12.2005.