Subject of the case
Operative part
Re:
Failure of Member State to fulfil obligations – Infringement of Articles 78 and 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a tax on the delivery of vehicles not yet registered in the Member State concerned on the basis of their value and their average consumption (‘Normverbrauschasbgage’).
Operative part
The Court:
1. Declares that, by including the standard consumption tax (‘Normverbrauchsabgabe’) in the taxable amount of value added tax levied in Austria on the delivery of a motor vehicle, the Republic of Austria has failed to fulfil its obligations under Article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
2. Dismisses the remainder of the action;
3. Orders the Commission and the Republic of Austria to bear their own costs.