H&I 2014/88
X. EU law precludes Dutch BPM as in force in 2010 if and in so far as the BPM on used imported vehicles exceeds the lowest residual amount of BPM in similar domestic cars. Court of Justice
CJ 19-12-2013, C-437/12 (Uitspraak), m.nt. Kees Bouwmeester
- Instantie
Court of Justice of the European Union
- Datum
19 december 2013
- Zaaknummer
C-437/12
- Noot
Kees Bouwmeester
- JCDI
JCDI:ADS917225:1
- Vakgebied(en)
Belastingheffing van motorrijtuigen / Belasting van personenauto's en motorrijwielen
Europees belastingrecht / Discriminatie
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 19‑12‑2013
Essentie
X. EU law precludes Dutch BPM as in force in 2010 if and in so far as the BPM on used imported vehicles exceeds the lowest residual amount of BPM in similar domestic cars. Court of Justice
Samenvatting
The Court of Justice has given a judgment in the case X. For the purpose of applying Article 110 TFEU, the similar domestic products which are comparable to a used vehicle such as the one at issue in the main proceedings, which was first put into service before 1 February 2008 and was imported and registered in the Netherlands in ... Verder lezen? Log in om dit document te bekijken.