CELEX: 62016CA0065
Language: en
Date: 2017-10-19 00:00:00
Title: Case C-65/16: Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság — Hungary) — Istanbul Lojistik Ltd v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (Reference for a preliminary ruling — Agreement establishing an association between the European Economic Community and Turkey — Article 9 — Decision No 1/95 of the EC-Turkey Association Council — Articles 4, 5 and 7 — Customs Union — Road transport — Motor vehicle tax — Taxation of heavy goods vehicles registered in Turkey crossing Hungary in transit)

11.12.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 424/3
            
         Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság — Hungary) — Istanbul Lojistik Ltd v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
   (Case C-65/16) (1)
   
   ((Reference for a preliminary ruling - Agreement establishing an association between the European Economic Community and Turkey - Article 9 - Decision No 1/95 of the EC-Turkey Association Council - Articles 4, 5 and 7 - Customs Union - Road transport - Motor vehicle tax - Taxation of heavy goods vehicles registered in Turkey crossing Hungary in transit))
   (2017/C 424/03)
   Language of the case: Hungarian
   
      Referring court
   
   Szegedi Közigazgatási és Munkaügyi Bíróság
   
      Parties to the main proceedings
   
   
      Applicant: Istanbul Lojistik Ltd
   
      Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
   
      Operative part of the judgment
   
   Article 4 of Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union must be interpreted as meaning that a tax on motor vehicles such as that at issue in the main proceedings, which must be paid by persons operating heavy goods vehicles registered in Turkey and in transit through Hungarian territory, constitutes a charge having equivalent effect to a customs duty within the meaning of that article.
   
      (1)  OJ C 175, 17.5.2016.