14.1.2016 / Kreikan liising tuomio. Koskee myös Suomea.
Missä viipyy Tullin ohjeet miten verotetaan suomessa asuvan henkilön Virosta liisaamaa ajoneuvoa?
"Bomb" for the Greek market leasing vehicles is the judgment of the Court, according to which Greece violate the Treaty on the Functioning of the European Union leading the way to rent vehicles with foreign number plates by companies and professionals in Greece!
Specifically according to the ECJ judgment in Case C-66/15 relating to "Cross Border Leasing contracts - Vehicle registration taxes" shall state that:
"The Treaty on the Functioning of the European Union (TFEU) prohibits the application of any national legislation which has the effect of making the provision of services between Member States more difficult than the provision of services purely within one Member State.
In the Greek Customs Code, persons established within the country are not allowed to hold or to move beyond a specific period, Community vehicles without paying the registration fee.
The registration fee is paid once and not expected in any way partial or total refund if the calculation is not linked to the course of movement of the vehicle, but the classification itself.
The European Commission considers that the imposition of registration tax in Greece itself is not incompatible with EU law. However, the imposition of the full registration tax in a Member State for a vehicle registered in another Member State makes it difficult to cross-border leasing agreements and contrary to the principles TFEU as the principle of freedom to provide services.
It asked the EU Court of Justice to declare that Greece, by levying the full amount of the registration tax at the rented vehicle registration, or used under a finance lease from the client who is a resident of Greece from a supplier established in another Member State, without regard to the duration of leasing contract or rental contract and the duration of use of that vehicle on the national territory of Greece, violates the TFEU on the freedom to provide services.
In today's judgment the Court points out that taxation of motor vehicles has not been harmonized at EU level and that Member States are free to exercise their tax competence in this area, subject to compliance with Union law.
The obligation to pay the full amount of the registration fee regardless of their duration of lease contracts or lease contracts and the nature of the use of vehicles on Greek soil-is likely to place at a disadvantage a leasing company established in another Member State in relation to Another resident on Greek soil and therefore may discourage the first to offer car rental services or placing them on lease in Greece.
Consequently, the ECJ held that the Greece by levying the full amount provided for by the legislation of the registration tax in the leased registration or employed through leasing by customers residing in its territory, from a supplier established in another Member State without taken into account the duration of the lease contract or lease contract and duration of use of that vehicle on Greek territory, failed to fulfill its obligations under Articles 56 TFEU and 62 TFEU. ".