Viking Motors and Others v Tallinna linn and Another: ECJ 7 Aug 2018

Common System of Value Added Tax (Vat) – Turnover Taxes – Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 401 – Domestic taxes which can be characterised as turnover taxes – Prohibition – Concept of ‘turnover tax’ – Local sales tax – Essential characteristics of VAT – None

Citations:

C-475/17, [2018] EUECJ C-475/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 April 2022; Ref: scu.621623