ECJ VAT IMPORTED CAR TAX RULING DENMARK
June 1st, 2006
BY KEITH NUTHALL
THE EUROPEAN Court of Justice (ECJ) has ruled that European Union (EU) fleet managers importing cars from a foreign EU member state, should not have to pay VAT on the cost of registration taxes required in the exporting country. Judges backed ECJ advocate general Juliane Kokott, finding that levying VAT on such fees in an importing country "is not covered by the concept of taxes, duties, levies and charges" in the EU's sixth VAT directive.
Instead, the purchase should reimburse the supplier for registration costs net of VAT: "the ...
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