Court of Justice of the European Union · Judgment
C-249/15Wind 1014 GmbH and Kurt Daell v Skatteministeriet
- Decided
- 2018-01-18
- ECLI
- ECLI:EU:C:2018:21
- CELEX
- 62015CJ0249
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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