In Viking Motors and others v Tallinna linn Maksu-ja Tolliamet(Case C-475/17) (7 August 2018) the CJEU found that Estonian sales tax did not have the essential characteristics of VAT.
Viking Motors believed that it had unduly paid Estonian sales tax and contended that the tax was illegal under the Principal VAT Directive art 401. The CJEU observed that under this provision the maintenance or introduction by a member state of taxes duties or charges are authorised only on condition that they are not assimilated to a turnover tax. It added that in order to decide whether a tax duty or charge can be characterised as a turnover tax within the meaning of art 401 ‘it is necessary to determine whether it has the effect of jeopardising the functioning of the common system of VAT by being levied on...
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In Viking Motors and others v Tallinna linn Maksu-ja Tolliamet(Case C-475/17) (7 August 2018) the CJEU found that Estonian sales tax did not have the essential characteristics of VAT.
Viking Motors believed that it had unduly paid Estonian sales tax and contended that the tax was illegal under the Principal VAT Directive art 401. The CJEU observed that under this provision the maintenance or introduction by a member state of taxes duties or charges are authorised only on condition that they are not assimilated to a turnover tax. It added that in order to decide whether a tax duty or charge can be characterised as a turnover tax within the meaning of art 401 ‘it is necessary to determine whether it has the effect of jeopardising the functioning of the common system of VAT by being levied on...
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")