sales finance company [ acceptance company | acceptance corporation | general acceptance corporation ]

consumer loan company

finance company | financial corporation

finance company | finance house

consumer finance company [ consumer finance corporation ]

mortgage credit institution

credit sale [ instalment sale ]

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 national tax authorities before use — Justific ...[+++]ation — 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))

use by a resident in that Member State of a vehicle leased from a leasing company established in another Member State for the purpose of temporary use of that vehicle in the first Member State, in return for payment of a proportionate registration tax calculated proportionately to the duration of that use, is subject to prior approval of that payment by that Member State’s tax authorities, without which the vehicle may not, in principle, be used in its territory, and

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 circumvention of tax rules and fraud or abuse — Safe ...[+++]guarding States’ powers of taxation — Proportionality)

(c) the sole purpose of the trust is to facilitate the purchase and sale of the shares of the corporation, or of another corporation related to the corporation, for an amount equal to their fair market value at the time of the purchase or sale, as the case may be, from or to the employees of the corporation or of the related corporation (other than employees who are specified employees of the corporation or of another corporation related to the corporation), as the case may be; and