Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság in the case Istanbul Lojistik.

Must Article 4 of Decision No 1/95 of the [EC]-Turkey Association Council be interpreted as meaning that a tax such as that governed by the Hungarian Law on motor vehicle tax, which, in accordance with that Law, is levied on a goods vehicle with a Turkish registration number operated by a Turkish haulier and used for the carriage of goods, by reason of the fact that it crosses the Hungarian border in order to arrive at another Member State — starting from Turkey and passing through Hungary as the transit Member State — constitutes a charge having equivalent effect to a customs duty and is not, therefore, compatible with Article 4 of that decision? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingheffing van motorrijtuigen

H&I: Previews


Gerelateerde artikelen