In Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (Greek State) C-402/14 (17 December 2015) the CJEU found that an obligation to pay tax which arose on the date on which a motor vehicle entered Greece was contrary to EU law.
Between 2009 and 2012 Viamar had imported into Greece 85 new passenger vehicles which had been manufactured in the Czech Republic. Following the arrival of the vehicles in Greece the registration tax was paid. The vehicles were then re-exported to Belgium where they were finally sold and put into circulation after payment of the registration tax in Belgium. Viamar applied for a refund of the registration tax paid in Greece on the ground that the vehicles had never been registered or received registration plates in Greece. The refund was denied.
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In Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (Greek State) C-402/14 (17 December 2015) the CJEU found that an obligation to pay tax which arose on the date on which a motor vehicle entered Greece was contrary to EU law.
Between 2009 and 2012 Viamar had imported into Greece 85 new passenger vehicles which had been manufactured in the Czech Republic. Following the arrival of the vehicles in Greece the registration tax was paid. The vehicles were then re-exported to Belgium where they were finally sold and put into circulation after payment of the registration tax in Belgium. Viamar applied for a refund of the registration tax paid in Greece on the ground that the vehicles had never been registered or received registration plates in Greece. The refund was denied.
...
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