EUR-Lex & EU Commission AI-Powered Semantic Search Engine
Modern Legal
  • Query in any language with multilingual search
  • Access EUR-Lex and EU Commission case law
  • See relevant paragraphs highlighted instantly
Start free trial

Similar Documents

Explore similar documents to your case.

We Found Similar Cases for You

Sign up for free to view them and see the most relevant paragraphs highlighted.

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)

ECLI:EU:UNKNOWN:62021CA0676

62021CA0676

February 2, 2023
With Google you find a lot.
With us you find everything. Try it now!

I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!

Valentina R., lawyer

Official Journal of the European Union

C 104/7

(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

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.

(1) OJ C 57, 31.1.2022.

EurLex Case Law

AI-Powered Case Law Search

Query in any language with multilingual search
Access EUR-Lex and EU Commission case law
See relevant paragraphs highlighted instantly

Get Instant Answers to Your Legal Questions

Cancel your subscription anytime, no questions asked.Start 14-Day Free Trial

At Modern Legal, we’re building the world’s best search engine for legal professionals. Access EU and global case law with AI-powered precision, saving you time and delivering relevant insights instantly.

Contact Us

Tivolska cesta 48, 1000 Ljubljana, Slovenia