Viking Motors and others v Tallinna linn and another

European Union – Value added tax. Article 401 of Council Directive (EC) 2006/112 should be interpreted to the effect that it did not preclude the maintenance or introduction of a tax such as the sales tax at issue in the main proceedings. That tax, introduced by the Estonian tax authority, could not be characterised as a turnover tax within the meaning of art 401 with the result that the maintenance or introduction of such a tax was not precluded by art 401. The Court of Justice of the European Union so held in a preliminary ruling in proceedings concerning the reimbursement of sales tax paid by the appellant companies.

Category: