You are here:

CJEU Case C-384/17 / Opinion

Dooel Uvoz-Izvoz Skopje Link Logistic N&N v Budapest Rendőrfőkapitánya

Policy area:
Taxation
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Advocate General
Type:
Opinion
Decision date:
26/06/2018

Key facts of the case:

Reference for a preliminary ruling — Approximation of laws — Road transport — Tax provisions — Directive 1999/62/EC — Charging of heavy goods vehicles for the use of certain infrastructures — Toll — Obligation of the Member States to establish effective, proportionate and dissuasive penalties — Flat-rate fine — Principle of proportionality — Direct applicability of the directive.

Outcome of the case:

n the light of the abovementioned considerations, I suggest that the Court answer the questions posed by the Szombathelyi Közigazgatási és Munkaügyi Bíróság (Administrative and Labour Court, Szombathely, Hungary) as follows:

  • Article 9a of Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures, inasmuch as it requires that penalties are to be proportionate, is directly effective.
  • It is for each Member State to decide, in accordance with the principle of institutional and procedural autonomy, which national body shall be entrusted with the application of that requirement of proportionality. However, in the absence of any such decision, it is the duty of national courts to provide for the legal protection which individuals derive from the rules of EU law and to ensure that those rules are fully effective, including ensuring that penalties imposed in individual cases do not infringe the requirement of proportionality under Article 9a of Directive 1999/62.