Source: All England Reporter
Publisher Citation: [2002] All ER (D) 99 (Sep)
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Jann (President of the Chamber), von Bahr, La Pergola, Wathelet (Rapporteur) and Timmermans

Judgment Dates: 19 September 2002

Catchwords

European Community - Internal taxation - National legislation levying special tax on motor vehicles - Second-hand vehicles - Claimant importing second-hand vehicle from Germany into Finland - Claimant paying internal car tax and claiming reimbursement of tax - Whether assessment of national car tax contrary to Community law - Council Directive (EEC) 77/388 - Article 90 EC (Formerly EC Treaty, art 95).

The Case

Practice Areas

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