Traduction de «Frais d'utilisation des véhicules automobiles » (Français → Anglais) :

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities bef ...[+++]ore use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))

restriction, agreed between a manufacturer of motor vehicles which uses components for the initial assembly of motor vehicles and the supplier of such components, of the supplier’s ability to visibly place its trade mark or logo on the components supplied.

According to case law of the Court of Justice of the EU, only a proportionate amount of car tax can be levied upon the registration by a Finnish resident of a motor vehicle leased or rented in another Member State when the precise duration of the use can be determined, for example, on a car being leased or rented.

This approach is built essentially on three pillars: technological innovations (new technologies and alternative fuels), pricing (reform of the charging system in the transport sector so as to take account of the environmental impact as well, the Eurovignette and the tax on fossil fuels being examples in this category), and flanking measures to optimise the use of cars and infrastructure and encourage citizens to change their habits.