Court of Justice of the European Communities (including Court of First Instance Decisions)

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URL: http://www.bailii.org/eu/cases/EUECJ/1990/C3189.html
Cite as: [1990] EUECJ C-31/89, [1990] ECR I-2139

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IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.

61989J0031
Judgment of the Court of 23 May 1990.
Commission of the European Communities v Kingdom of Spain.
Failure of a Member State to fulfil its obligations - Council Directive 83/183/EEC - National legislation which fails to comply with obligations under Community law.
Case C-31/89.
European Court reports 1990 Page I-02139
Pub.RJ Page Pub somm

++++
Member States - Obligations - Implementation of directives - Failure to implement - Justification - Not permissible
( EEC Treaty, Art . 169 )

According to well-established case-law, a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with obligations and time-limits laid down in Community directives .

In Case C-31/89
Commission of the European Communities, represented by Daniel Calleja, a member of its Legal Department, acting as Agent, with an address for service in Luxembourg at the office of Georgios Kremlis, also a member of the Commission' s Legal Department, Wagner Centre, Kirchberg,
applicant,
v
Kingdom of Spain, represented by Javier Conde de Saro, Director-General for Coordination in matters involving Community Law and Institutions, and Rafael García-Valdecasas y Fernández, abogado del Estado, head of the State Legal Department for relations with the Court of Justice, acting as Agents, with an address for service in Luxembourg at the Spanish Embassy, 4-6 boulevard Emmanuel-Servais,
defendant,
APPLICATION for a declaration that by not granting exemption from value-added tax for permanent imports from another Member State by individuals of motor vehicles for private use, trailers, motor cycles, pleasure boats and private aircraft, contrary to Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals ( Official Journal 1983, L 105, p . 64 ), the Kingdom of Spain has failed to fulfil its obligations under the EEC Treaty,
THE COURT
composed of : O . Due, President, C . N . Kakouris and M . Zuleeg ( Presidents of Chambers ), R . Joliet, J . C . Moitinho de Almeida, G . C . Rodríguez Iglesias and M . Diez de Velasco, Judges,
( the grounds of the judgment are not reproduced )
hereby :

( 1 ) Declares that by not granting exemption from value-added tax for permanent imports from another Member State by individuals of motor vehicles for private use, trailers, motor cycles, pleasure boats and private aircraft, contrary to Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals, the Kingdom of Spain has failed to fulfil its obligations under the EEC Treaty;
( 2 ) Orders the Kingdom of Spain to pay the costs .

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