EU:n komissio haastaa Tanskan ja Kreikan EY-tuomioistuimeen muuttoautojen verotuksesta. Suomelle tulee käymään samoin!!!
27.01.2003
Car tax: infringement procedures against Greece and Denmark 23rd January 2003. The European Commission has decided to take Greece to the Court of Justice
over the taxation of permanent imports of cars following a change of residence.
The Commission has also decided to send Denmark a formal request
to exempt the cars of people moving permanently to Denmark from registration
tax. The Commission considers these practices to be incompatible with
Directive 83/183/EEC, which provides for the exemption of personal property
imported permanently from another Member State by private individuals from
the turnover tax, excise duty and other consumption taxes which normally
apply to such property.
Greece
A series of complaints to the Commission and a number of petitions lodged
with the European Parliament revealed that the Greek authorities are not
applying Directive 83/183/EEC properly with regard to cars and that this is
causing many problems for European citizens.
Instead of granting the "tax exemption" for cars laid down in the Directive,
Greece currently taxes cars brought into Greece by individuals moving to
Greece from another Member State at a rate of one fifth (20%) of the tax
normally paid before a car can be put on the road in Greece. Furthermore,
only one car per family qualifies for the reduced rate whereas the Directive
stipulates that an exemption should apply to every car actually used in the
former country of residence by any member of the family transferring his
"normal residence" to another Member State.
Secondly, the Greek authorities apply a restrictive interpretation to the
concept of "normal residence". On the one hand, Greek nationals who have
left the country to live and work in another Member State for a number of
years are regarded by the Greek authorities as residents of Greece even if
their centre of interest has been moved to another Member State. People in
this category returning to live in Greece are therefore charged Greek taxes
on an imported car because Directive 83/183 is considered as non-applicable
in their case.
In contrast, where non-nationals are concerned, there are cases where, as
proof of transfer of normal residence, the Greek authorities require the
production of a long-term residence permit for Greece. However, such a
residence permit often takes more than six months to obtain, in which case,
instead of attributing this delay to their own officials, the Greek
authorities attribute it to the persons concerned by prohibiting them from
using their vehicles for more than six months or even by impounding vehicles
on the grounds that no tax has been paid on them.
The Greek authorities failed to comply with the Commission's formal request
to change their law and practices (see IP/02/1036 of 11 July 2002).
Denmark
On examining a number of complaints from European citizens recently, the
Commission found that the Danish authorities might be misinterpreting
Directive 83/183/EEC.
Denmark does not grant persons moving permanently to that country the
exemption from "registration tax" provided for in Directive 83/183/EEC.
Since that tax is actually a consumer tax, exemption is mandatory under the
Directive.
At most the Directive, as interpreted in the light of the case-law of the
Court of Justice, allows Member States to charge duties covering the
administrative costs of registering a vehicle. In this case, however, the
Commission considers a rate of taxation of between 105% and 180% of the
value of the vehicle to be exorbitant and disproportionate.
The Commission's formal request takes the form of a reasoned opinion, the
second stage in the infringement procedure provided for in Article 226 of
the EC Treaty. If it does not receive a satisfactory response within two
months, the Commission could take the matter to the Court of Justice.
The latest information on infringement procedures concerning all Member
States can be found at the following site:
Lisätietoja: http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm
27.01.2003
Car tax: infringement procedures against Greece and Denmark 23rd January 2003. The European Commission has decided to take Greece to the Court of Justice
over the taxation of permanent imports of cars following a change of residence.
The Commission has also decided to send Denmark a formal request
to exempt the cars of people moving permanently to Denmark from registration
tax. The Commission considers these practices to be incompatible with
Directive 83/183/EEC, which provides for the exemption of personal property
imported permanently from another Member State by private individuals from
the turnover tax, excise duty and other consumption taxes which normally
apply to such property.
Greece
A series of complaints to the Commission and a number of petitions lodged
with the European Parliament revealed that the Greek authorities are not
applying Directive 83/183/EEC properly with regard to cars and that this is
causing many problems for European citizens.
Instead of granting the "tax exemption" for cars laid down in the Directive,
Greece currently taxes cars brought into Greece by individuals moving to
Greece from another Member State at a rate of one fifth (20%) of the tax
normally paid before a car can be put on the road in Greece. Furthermore,
only one car per family qualifies for the reduced rate whereas the Directive
stipulates that an exemption should apply to every car actually used in the
former country of residence by any member of the family transferring his
"normal residence" to another Member State.
Secondly, the Greek authorities apply a restrictive interpretation to the
concept of "normal residence". On the one hand, Greek nationals who have
left the country to live and work in another Member State for a number of
years are regarded by the Greek authorities as residents of Greece even if
their centre of interest has been moved to another Member State. People in
this category returning to live in Greece are therefore charged Greek taxes
on an imported car because Directive 83/183 is considered as non-applicable
in their case.
In contrast, where non-nationals are concerned, there are cases where, as
proof of transfer of normal residence, the Greek authorities require the
production of a long-term residence permit for Greece. However, such a
residence permit often takes more than six months to obtain, in which case,
instead of attributing this delay to their own officials, the Greek
authorities attribute it to the persons concerned by prohibiting them from
using their vehicles for more than six months or even by impounding vehicles
on the grounds that no tax has been paid on them.
The Greek authorities failed to comply with the Commission's formal request
to change their law and practices (see IP/02/1036 of 11 July 2002).
Denmark
On examining a number of complaints from European citizens recently, the
Commission found that the Danish authorities might be misinterpreting
Directive 83/183/EEC.
Denmark does not grant persons moving permanently to that country the
exemption from "registration tax" provided for in Directive 83/183/EEC.
Since that tax is actually a consumer tax, exemption is mandatory under the
Directive.
At most the Directive, as interpreted in the light of the case-law of the
Court of Justice, allows Member States to charge duties covering the
administrative costs of registering a vehicle. In this case, however, the
Commission considers a rate of taxation of between 105% and 180% of the
value of the vehicle to be exorbitant and disproportionate.
The Commission's formal request takes the form of a reasoned opinion, the
second stage in the infringement procedure provided for in Article 226 of
the EC Treaty. If it does not receive a satisfactory response within two
months, the Commission could take the matter to the Court of Justice.
The latest information on infringement procedures concerning all Member
States can be found at the following site:
Lisätietoja: http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm
Vastaukset 6
Vanhimmat
Suomi on jo ey-tuomioistuimessa muuttoautokysymyksestä sillä korkein hallinto-oikeus on pyytänyt ennakkoratkaisua vuoden 2002 loppupuolella. Kreikka ja Tanska kai haastetaan sen varmistamiseksi etteivät voi sitten alkaa väittää että mahdollisesti langettava ey-tuomio koskisi vain Suomen muuttoautoveroa.
Mukava huomata, että EU voi tehdä jotain suomalaisillekin poliitikoille.
Kynsin, hampain laittavat kyllä suomen poliitikot vastaan kaikkea mikä antaa vähän vapauksia kansalle.
Vielä kun joltain löytyisi inressejä puuttua EU alueen ulkopuolelta tuotujen muuttoautojen verotukseen niin kaikki olisi hyvin. Ikävä kyllä en usko, että tulen tätä koskaan näkemään. EU:ta asia ei yksinkertaisesti kiinnosta ja Suomesta on turha lähteä oikeutta hakemaan. Joudun siis tyytymään kohtalooni ja maksamaan mukisematta riistososialismi-suomen yltiöpäiset, vailla järjellistä perustaa olevat, autoverot.
Olen monesti miettinyt samaa asiaa. Jotenkin tuntuu kuitenkin siltä, että Eu:n perusperiaatteisiin kuuluisi eri maiden kansalaisten yhdenmukainen kohtelu? Eihän tilanne voi olla se (on), että saksalainen selviää paluumuuttajana autonsa kanssa murto-osalla veroista ja alveista jotka suomalaiselta peritään. Ja kyse on siitä, että molemmat ovat tuomassa autonsa yhteismarkkina-alueelle.
Suomessa tulkinta on vieläpä niin vitsikäs, että vaikka veisit EU:ssa valmistetun verovapaan auton täältä Jenkkeihin, verotetaan sitä vuoden tai parin päästä palatessasi EU:n ulkopuolella valmistetun auton mukaan.
toivoa on kahdenlaista: ensiksikin suomi ei tule tekemään laissa eroa eu:n ulkoa muuttaville. Se että suomen säännöt eivät ole ehkä lähitulevaisuudessa edes eu:n sisällä ey-oikeuden mukaisia ei jätä ulkomuuttajien asemaa aivan suojatta. EU:n ja ulkovaltioiden välillä on näet kv. sopimuksia, jotka takaavat ulkoatulijoille syrjimättömiä oikeuksia veron suhteen. Näihin ei saa kuitenkaan jäsenmaan kansalaiset vedota valituksissaan sillä sopimukset koskevat vain euta ja sen jäsenvaltioita suhteessa ulkovaltioon. Mutta se toimii näin: jos olet tulossa esim. usasta niin otat yhteyttä maan konsulaattiin ja ilmoitat että suomi syrjii gatt/wto sopimusten vastaisesti usasta tulijaa (olisi kai hyvä olla usan kansalainen, ehkä riittää vähempikin), niin voit olla varma että maa suojaa omiaan ja soittaa Suomeen tulliin/vm:ään välittömästi ja kysyy mitä täällä puuhataan??