(Judgment) References for a preliminary ruling – Free movement of goods – Tax provisions – Internal taxation – Customs duties of a fiscal nature – Charges having equivalent effect – Formalities connected with the crossing of frontiers – Article 30 TFEU – Article 110 TFEU – Directive 92/12/EEC – Article 3(3) – Directive 2008/118/EC – Article 1(3) – Not implemented in domestic law – Direct effect – Levying of a tax on motor vehicles at the time of their import into the territory of a Member State -Tax linked to registration and potential putting into circulation of the vehicle – Refusal to refund the tax where the vehicle is not registered
C-402/14, [2015] EUECJ C-402/14
Bailii
TFEU 30 110, Directive 92/12/EEC 3(3), Directive 2008/118/EC 1(3)
European
Customs and Excise
Updated: 08 January 2022; Ref: scu.557043