Judgment of the Court (Ninth Chamber) of 18 January 2018
Wind 1014 GmbH and Kurt Daell v Skatteministeriet
Request for a preliminary ruling from the Østre Landsret
References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality
Case C-249/15
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published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2018:21 |
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