Court of Justice of the European Union · EU

Judgment of the Court (Third Chamber) of 17 December 2015.#Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio.#Request for a preliminary ruling from the Dioikitiko Efeteio Athinon.#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.#Case C-402/14.

Identifier

CELEX 62014CJ0402

Status

decided

Decided

17 December 2015

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0402

Source provider

eurlex

Retrieved

2026-08-27T14:05:36.448Z