Opinion of Advocate General Saugmansgaard Øe in the case Istanbul Lojistik.
Saugmansgaard proposes that the Court should answer the questions raised by the Szegedi Közigazgatási és Munkaügyi Bíróság as follows: Article 4 of Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union must be interpreted as meaning that a motor vehicle tax such as that at issue in the main proceedings, which is levied on all persons operating heavy goods vehicles registered in a country that is not an EU Member State crossing the territory of Hungary in transit to reach another Member State, and which must be paid each time the Hungarian border is crossed, constitutes a charge having equivalent effect to a customs duty in respect of the goods covered by that union and is therefore prohibited by that article.  

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingheffing van motorrijtuigen

H&I: Previews


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