Source: All England Reporter
Publisher Citation: [2002] All ER (D) 20 (Jul)
Court: Court of Justice of the European Communities
Judge:

Judges Rodríguez Iglesias (President), Jann, Macken, Colneric and von Bahr (Presidents of Chambers), Gulmann, Edward, La Pergola, Puissochet, Wathelet (Rapporteur), Schintgen, Skouris and Cunha Rodrigues

Judgment Dates: 2 July 2002

Catchwords

European Community - Road transport - Cabotage transport operations - Tax on motor vehicles - Undertaking issued cabotage authorisation by member state of establishment - Vehicles owned by undertaking based in host member state - Whether host member state entitled to levy motor vehicle tax on vehicles established in another member state - Council Regulation (EEC) 3118/93, art 6 - Council Directive (EEC) 93/89, art 5 - Article 71 EC (formerly EC Treaty, art 75).

The Case

On a reference for a preliminary ruling on the interpretation of art6 of Council Regulation (EEC) 3118-93 (laying down the conditions under which non-resident carriers may operate national road haulage services within a member state) and art5 of Council Directive (EEC) 93-89 (on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures), the Court of Justice of the European Communities ruled that a host member state was precluded from levying motor vehicle tax on a vehicle, established in another member state, where that vehicle was based in the host member state.

Practice Areas

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