Request for a preliminary ruling from the Commissione tributaria provinciale di Genova in the case Ignazio Messina.

Does Regulation EEC No 4055/1986, as interpreted by the Court of Justice, preclude the application of national legislation, such as Decree No 107/2009 of the President of the Republic, which requires payment of a fee that differs according to whether it relates to vessels coming from or going to a State outside the EU or vessels coming from or going to an Italian port?




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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