Action in the case Commission v Ireland. The applicant claims that the Court should declare that by levying a full amount of registration tax upon the registration by an Irish resident of a motor vehicle leased or rented in another Member State, without taking account of the duration of the use, where the vehicle is neither intended to be used essentially in Ireland on a permanent basis nor in fact used in that way, and by setting conditions for a refund of this tax which go beyond what is strictly necessary and proportionate, Ireland has failed to fulfil its obligations under Article 56 TFEU.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingheffing van motorrijtuigen

H&I: Previews


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