Advocate General Szpunar has given an opinion in the case Commission v Ireland.

Registration taxes on motor vehicles are not harmonised in EU law. Therefore, the Member States essentially have the right to shape that type of tax as they see fit. However, they cannot do so in a manner contrary to the general principles of EU law, including, in particular, the freedoms of the single market. This case concerns the extent of the Member States' freedom in this field. Ireland, which was requested by the European Commission to adjust its system of registration taxes to satisfy the requirements of the freedom to provide services in relation to motor vehicle rental and leasing services, made appropriate amendments to its national law. However, the Commission takes the view that, in relation to motor vehicles imported into Ireland from other Member States for use for a fixed period, the adjustments made in Irish law are insufficient and that that law remains contrary to the freedom to provide services. Szpunar proposes that the Court finds that the action brought by the Commission in this case is well founded and rules in accordance with the form of order sought by it. Under Article 138(1) of the Rules of Procedure, Ireland must bear the costs. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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