Court of Justice of the European Union · Judgment

C-475/17Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet

Decided: 2018-08-07
ECLI: ECLI:EU:C:2018:636
CELEX: 62017CJ0475
Finality: Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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