CELEX: 62017CA0475
Language: en
Date: 2018-08-07 00:00:00
Title: Case C-475/17: Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet (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)

1.10.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 352/13
            
         
      Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet
      (Case C-475/17) (1)
      
      ((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))
      (2018/C 352/17)
      Language of the case: Estonian
      
         Referring court
      
      Riigikohus
      
         Parties to the main proceedings
      
      
         Applicants: Viking Motors AS, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS
      
         Defendants: Tallinna linn, Maksu- ja Tolliamet
      
         Operative part of the judgment
      
      Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that it does not preclude the maintenance or introduction of a tax such as the sales tax at issue in the main proceedings.
      
         (1)  OJ C 347, 16.10.2017.