CELEX: 62017CN0475
Language: en
Date: 2017-08-08 00:00:00
Title: Case C-475/17: Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 8 August 2017 — AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS v Tallinna linn, Maksu- ja Tolliamet

16.10.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 347/16
            
         Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 8 August 2017 — AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS v Tallinna linn, Maksu- ja Tolliamet
   (Case C-475/17)
   (2017/C 347/20)
   Language of the case: Estonian
   
      Referring court
   
   Riigikohus
   
      Parties to the main proceedings
   
   
      Applicants: AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS
   
      Defendants: Tallinna linn, Maksu- ja Tolliamet
   
      Question referred
   
   Is Article 401 of Council Directive 2006/112/EC (1) to be interpreted as precluding a national tax which applies generally and is proportionate to the price, but which, pursuant to the relevant provisions, is to be levied only at the stage of the sale of goods or services to a consumer, with the result that the final tax burden rests ultimately with the consumer, and which compromises the operation of the common system of value added tax and distorts competition?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).