European law expert criticises Finnish attitudes on car taxation

Tuomas Ojanen

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Finland is adapting its car taxation to the regulations of European law only in the face of extreme necessity, says Tuomas Ojanen, Professor of European Law at the University of Turku.
      “According to European Law, member-states of the European Union are obliged to adapt their legislation to that of EU law actively and at their own initiative. However, failure to do so does not lead to special legal sanctions for anyone.”
      Decisions of the European courts lead to changes in national legislation.
     
On Thursday Finland again lost a dispute on car taxation in the Court of Justice of the European Communities, and will have to return certain taxes paid by private individuals who have brought cars into Finland from other EU countries. The state has to repay a fee known as the “non-VAT”, with interest.
      The tax was already before the court in 2002, when Finland lost another big car tax dispute. At that time, Finland concluded erroneously that it would be possible to continue levying the tax.
     
The fact that on Thursday it was reported Finland had lost its car tax dispute in the EC Court did not come as a surprise to anyone who knows something about EU law.
      “In car taxation Finland has taken the attitude of a complainer with respect to EU law,” Professor Ojanen says.
      “I don’t believe that car taxation that goes against EU law results so much from ignorance, as it does from the fact that certain officials at the Ministry of Finance have fallen too deeply in love with their own ideas. They have stuck to their entrenched ways of thinking, which they adopted at some time. Also ministers of finance who took care of matters are responsible and might take a look in the mirror.”
      “When Finland does not adapt its laws and practices to EU law of its own accord, private individuals end up working for the implementation of EU law”, Ojanen thunders.
      “The system cannot be based on the idea that there will always be an individual who fights and brings matters before the EC Court to be evaluated and corrected.”
     
“The car tax issue is important, but it would be high time to start to talk about other questions linked with EU membership than used cars and gambling”, Ojanen says.
      He calls for debate on how EU law affects social security, environmental affairs, and the possibilities for people to move around and work.


Previously in HS International Edition:
  Court: Finland must repay tax to tens of thousands of Finns who imported cars (20.3.2009)
  EU Commission takes Finland to court over car taxes (15.1.2008)

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