Brussels, 21/11/2008 (Agence Europe) - In a ruling on 20 November 2008, the European Court of Justice ruled that the fact that certain heavy goods vehicles are exempt from French taxes only applies from the date when the relevant EU legislation was transposed into French law. Foselev Sud-Ouest SARL, a French company, took a case to the appeals court in Bordeaux in France, arguing that the exemption for heavy goods vehicles used exclusively for public works or industry applies as from its authorisation by the Commission, in other words from 20 June 2005 (2005/449/EC). The French court referred the case to the Court of Justice, which answered that the said decision only stipulates the option of such an exemption and is not detailed enough to be directly invoked at a national court. It is only when the rules are transposed in detail into national law - in the case of France, using decree 2006-818 that came into force on 9 July 2006 - that the rules come into force. The French authorities were therefore right to levy taxes of €1,973.74 on Foselev between the two dates (Case C-18/08). (C.D./transl.fl)