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Document 62021CA0676
Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)
Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)
Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)
OJ C 104, 20.3.2023, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 02/02/2023
- Date lodged:
- 09/11/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Finnish
- Type of procedure:
- Reference for a preliminary ruling
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- Related EU case-law document 62021CJ0676
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|
20.3.2023 |
EN |
Official Journal of the European Union |
C 104/7 |
Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A
(Case C-676/21, (1) Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles))
(Reference for a preliminary ruling - Internal taxation - Article 110 TFEU - Motor vehicles - Tax on vehicles - Second-hand vehicles imported from other Member States - Second-hand vehicles exported to other Member States - Refund of that tax on export - Restriction on that refund to vehicles which were put into circulation less than ten years ago)
(2023/C 104/07)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Applicant: A
Intervening party: Veronsaajien oikeudenvalvontayksikkö
Operative part of the judgment
Primary Union law, specifically Article 110 TFEU, must be interpreted as not precluding national legislation under which a motor vehicle tax included in the value of each vehicle is not refunded to the owner of a motor vehicle in the event of its export for permanent use in another Member State, where that vehicle was first put into circulation at least ten years before the time of its export. It is irrelevant in that regard that such a vehicle was intended to be used primarily in the territory of the Member State which levied the vehicle tax on a permanent basis and that it was in fact also used in that way.
