Sentencia (Reseña) nº C-66/15 of Tribunal de Justicia, January 14, 2016
Resolution Date | January 14, 2016 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-66/15 |
Sentencia del Tribunal de Justicia (Sala Décima) de 14 de enero de 2016 - Comisión/Grecia
(Asunto C-66/15) (1) «Incumplimiento de Estado - Libre prestación de servicios - Vehículos automóviles - Cesión en alquiler o en régimen de arrendamiento financiero (leasing) de un vehículo automóvil a un residente en un Estado miembro por un proveedor establecido en otro Estado miembro - Tributación de dicho vehículo en el momento de su matriculación en el primer Estado miembro - Percepción de la cuota íntegra del impuesto de matriculación»
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Libre prestación de servicios - Restricciones - Legislación tributaria - Normativa nacional que impone el pago de la cuota íntegra del impuesto en el momento de la matriculación de un vehículo cedido en alquiler o en régimen de arrendamiento financiero (leasing) a un cliente residente en un Estado miembro por un proveedor establecido en otro Estado miembro, sin tener en cuenta la duración del contrato de alquiler o de leasing ni la duración de la utilización del vehículo de que se trata en el territorio del primer Estado miembro - Incumplimiento (Arts. 56 TFUE a 62 TFUE) (véanse los apartados 31 a 34 y 41 y el punto 1 del fallo)
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Recurso por incumplimiento - Examen de su fundamento por el Tribunal de Justicia - Situación que debe considerarse - Situación al expirar el plazo fijado por el dictamen motivado (Art. 258 TFUE) (véase el apartado 36)
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Estados miembros - Obligaciones - Incumplimiento - Justificación basada en el ordenamiento jurídico interno -...
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