excise duty on motor vehicles | motor vehicle taxes | tax on motor vehicles | vehicle excise duties

vehicle tax [ road fund licence | road fund tax | road tax | tax on motor vehicles | vehicle excise duty ]

motor vehicle tax | tax on motor vehicles | vehicle excise duty

motor vehicle tax [ tax on motor vehicles ]

The Motor Vehicle Insurance Premiums Tax Act [ An Act to impose a Tax on the Income derived from Motor Vehicle Insurance Premiums in order to raise Moneys to assist in financing Programs of Instruction respecting the safe operation of Motor Vehicles ]

Harmonized Sales Tax and the Provincial Motor Vehicle Tax

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the nati ...[+++]onal tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))

Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvent ...[+++]ion of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality)

10. Calls for better coordination between Member States dealing with problems such as double taxation and lack of harmonisation of pension taxation for EU citizens, and calls, therefore, on the Member States to enhance and update their bilateral cooperation agreements; supports the Commission's efforts to propose new legislation to eliminate tax barriers and takes the view that special attention should be given to registration taxes for motor vehicles previously registered in another Member State;

9. Calls for better coordination between Member States dealing with problems such as double taxation and lack of harmonisation of pension taxation for EU citizens, and calls, therefore, on the Member States to enhance and update their bilateral cooperation agreements; supports the Commission’s efforts to propose new legislation to eliminate tax barriers and takes the view that special attention should be given to registration taxes for motor vehicles previously registered in another Member State;