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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)
ECLI:EU:UNKNOWN:62017CA0475
62017CA0475
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Official Journal of the European Union
C 352/13
(Case C-475/17) (*)
((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
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.
(*) Language of the case: Estonian.
ECLI:EU:C:2018:352
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