The Commission closed today infringement procedures against Greece and Slovakia.

In the Slovak case, the infringement procedure was originally initiated due to the fact that the Slovak car registration tax did not take into account the real value of second-hand cars purchased in another Member States. As a result, citizens paid a higher tax on such cars than on those second-hand cars purchased in Slovakia. Following action by the Commission, the Slovak authorities amended its legislation in February 2017 leading to a reduction in the tax levied on second-hand cars purchased in other Member States. In the Greek situation, the EU infringement procedure was originally opened to ensure the proper implementation of a judgement issued by the Court of Justice of the EU on car registration tax (case C-66/15: Commission v Greece). The ruling said that levying the full amount of registration tax on a car rented or leased by a Greek resident from a company established in another Member State - without taking into account the actual duration of the car lease - was inconsistent with EU law. Following the judgement, the Greek authorities amended its legislation to provide for a registration tax on cars based on the actual duration of the lease contract.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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