Browsing Tag tax on vehicles
road transport
Tax on vehicles. The Court of Justice rules on the restriction to the refund on export to vehicles which were put into circulation less than ten years ago
Article 110 TFEU does not preclude a national legislation under which a motor vehicle tax, included in each one’s value, is not refunded to the owner of a motor vehicle exported for permanent use in another Member State where that vehicle was first put into circulation at least ten years before the time of its export