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Key facts of the case:
Reference for a preliminary ruling: Trimeles Dioikitiko Protodikeio Irakleiou - Greece. Directive 83/182/EEC - Means of transport temporarily imported - Tax exemptions - Normal residence in a Member State - Fine for improperly importing exempt from tax - Principle of proportionality - Good faith.
Outcome of the case:
On those grounds, THE COURT (Sixth Chamber), in answer to the questions referred to it by the Trimeles Diikitiko Protodikio Irakliou by judgment of 30 June 1999, hereby rules:
is compatible with the principle of proportionality only in so far as it is made necessary by overriding requirements of enforcement and prevention, when gravity of the infringement is taken into account.