ECJ: Finnish Car Tax on new Residents is legal

Publication date: 15 July 2004

Finnish car tax imposed on people who move there from another Member State, bringing their vehicle with them, has been given the all-clear by the European Court of Justice. Today, the Court said in a preliminary ruling that the charge cannot be considered an “import tax” because it is connected with use of the vehicle, not with the act of importing it.

However, the Finnish Supreme court still has to check that the tax does not unfairly discriminate against new residents compared to existing ones.

For more information:
ECJ Press release
ecj_car_tax.pdf (82 KB)