Commission of the European Communities v Kingdom of Spain. (Member States) [1990] EUECJ C-31/89 (23 May 1990)

[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [ DONATE ] Court of Justice of the European Communities (including Court of First Instance Decisions) You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission of the European Communities v Kingdom of Spain. (Member States) [1990] EUECJ C-31/89 (23 May 1990) URL: https://www.bailii.org/eu/cases/EUECJ/1990/C3189.html Cite as: [1990] ECR I-2139, [1990] EUECJ C-31/89 [ New search ] [ Help ] 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 . © European Communities, 2001 All rights reserved BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/eu/cases/EUECJ/1990/C3189.html