ECJ DENMARK CAR REGISTRATION TAX SALES PRICE VAT CASE
March 1st, 2006
BY KEITH NUTHALL
CAR importing member states of the European Union (EU) should not demand that VAT be charged on the cost of pre-registering vehicles, says a European Court of Justice advocate general. Juliane Kokott has formally suggested that registration tax "is not...understood as being in the taxable amount of VAT", under the EU's sixth VAT directive. Concerned this could make imported vehicles more expensive than those manufactured and sold locally she advised imported cars be sold with pre-registration taxes included in a price, but net of VAT. ...
Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.