Judgment of the Court of Justice in the case Commission v Ireland.

The Court declares that, by imposing the obligation to pay in advance the full amount of the vehicle registration tax applicable in the event of permanent registration, whatever the actual limited duration of the proposed use in Ireland of a vehicle imported there, and although the temporary duration of the lease or rental has been determined precisely and is known in advance, Ireland has failed to fulfil its obligations under Article 56 TFEU. The Court declares that, by failing to provide for the payment of interest when vehicle registration tax is refunded and by deducting the sum of EUR 500 by way of an administration charge from the amount of registration tax to be refunded, Ireland has failed to fulfil its obligations under Article 56 TFEU. 

C-552/15

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingheffing van motorrijtuigen

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