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Document 62017CA0475
Case C-475/17: Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None)
Case C-475/17: Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None)
Case C-475/17: Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None)
OJ C 352, 1.10.2018, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 07/08/2018
- Date lodged:
- 08/08/2017
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Estonian
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62017CJ0475
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|
1.10.2018 |
EN |
Official Journal of the European Union |
C 352/13 |
Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet
(Case C-475/17) (1)
((Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 401 - Domestic taxes which can be characterised as turnover taxes - Prohibition - Concept of ‘turnover tax’ - Local sales tax - Essential characteristics of VAT - None))
(2018/C 352/17)
Language of the case: Estonian
Referring court
Riigikohus
Parties to the main proceedings
Applicants: Viking Motors AS, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS
Defendants: Tallinna linn, Maksu- ja Tolliamet
Operative part of the judgment
Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that it does not preclude the maintenance or introduction of a tax such as the sales tax at issue in the main proceedings.
