Alleged lack of diligence in handling an infringement complaint

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  • Case: 0930/2010/(ANA)CK
    Opened on 28 Jun 2010 - Decision on 27 Apr 2012
  • Institution(s) concerned: European Commission
  • Field(s) of law: Taxation
  • Types of maladministration alleged – (i) breach of, or (ii) breach of duties relating to: Duty to state the grounds of decisions and the possibilities of appeal [Articles 18 and 19 ECGAB]
  • Subject matter(s): The Commission as Guardian of the treaty: Article 258 of the TFEU (ex Article 226 of the EC Treaty)
Car
Author: European Ombudsman/Sambotte Arts Graphiques
Copyright: European Union

Summary of the decision on complaint 930/2010/(ANA)CK against the European Commission

The complainant complained to the European Ombudsman that the European Commission did not deal appropriately with his infringement complaint, in which he alleged that Cyprus infringed EU law by asking him to pay two taxes when importing a second-hand car. He argued that one of the taxes constituted an "excise tax".

In March 2011, the Ombudsman made a proposal for a friendly solution, inviting the Commission to re-examine the complainant's infringement complaint against Cyprus. In its reply to the proposal, the Commission informed the Ombudsman that on 7 April 2011, it had sent a letter of formal notice to Cyprus concerning the fact that the one of the taxes was not fully in line with Article 110 TFEU. It added that it is in the process of examining another aspect of the Cypriot legislation on car taxation in the framework of an older case (case 2005/4093). The Commission went on to state that it would keep the complainant informed of any further action that it would take regarding these cases.

The Ombudsman concluded that no further inquires are justified, since it appears that the substantive issues raised in the complainant's infringement complaint are receiving appropriate attention from the Commission. With a view to assisting the Commission in further improving its procedures, the Ombudsman made two further remarks.