C-402/14Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio

Domstolens egne nøkkelord

References for a preliminary ruling — Free movement of goods — Tax provisions — Internal taxation — Customs duties of a fiscal nature — Charges having equivalent effect — Formalities connected with the crossing of frontiers — Article 30 TFEU — Article 110 TFEU — Directive 92/12/EEC — Article 3(3) — Directive 2008/118/EC — Article 1(3) — Not implemented in domestic law — Direct effect — Levying of a tax on motor vehicles at the time of their import into the territory of a Member State — Tax linked to registration and potential putting into circulation of the vehicle — Refusal to refund the tax where the vehicle is not registered.

Tolker