In Mr Siilin's opinion, the sales price of the Finnish Mercedes importer had been taken as the basis for the pre-tax list price. Although Mr Siilin paid the entire amount, he nevertheless submitted that the Finnish rules under which both the car tax and the "value added tax" were calculated are contrary to Community law and claimed a refund from the District Customs Office.
M. Siilin a certes versé la totalité du prix mais il estime que les dispositions finlandaises sur la base desquelles aussi bien la taxe sur les véhicules que la taxe dénommée taxe sur la valeur ajoutée sont calculés, est contraire au droit communautaire et il demande au bureau des douanes la restitution de cette somme.
