De quelques confirmations d'une tendance à l'interprétation extensive de l'article 39 CE - RDE nº 07283
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Un officier de l'armée de l'air grecque a été affecté au quartier général des Forces alliées en Italie où il a occupé un poste au sein de l'OTAN. Lors de son retour en Grèce, il a ramené une automobile qu'il avait achetée en Allemagne. Ayant déposé une demande de transfert aux douanes, il se voit réclamer par les services douaniers une certaine somme correspondant à un droit d'accise et à une taxe spéciale d'immatriculation sur les véhicules. Dans un arrêt rendu 26 avril 2007, la CJCE a considéré "qu'une taxe spéciale supplémentaire unique d'immatriculation telle que celle en cause au principal" relève de l'article 1er, paragraphe 1, de la directive 83/183/CEE du 28 mars 1983, relative aux franchises fiscales applicables aux importations définitives de biens personnels des particuliers en provenance d'un État membre, dès lors qu'il apparaît - "ce qu'il appartiendra à la juridiction de renvoi de...
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