Asunto C-249/15: Sentencia del Tribunal de Justicia (Sala Novena) de 18 de enero de 2018 (petición de decisión prejudicial planteada por el Østre Landsret — Dinamarca) — Wind 1014 GmbH, Jurt Daell / Skatteministeriet (Procedimiento prejudicial — Artículo 56 TFUE — Libre prestación de servicios — Restricciones — Vehículo automóvil cedido en leasing a un residente de un Estado miembro por una sociedad de arrendamiento financiero domiciliada en otro Estado miembro — Impuesto de matriculación calculado proporcionalmente a la duración de la utilización del vehículo — Necesidad de que las autoridades fiscales nacionales den su conformidad antes de la puesta en circulación — Justificación — Prevención de la elusión de las normas fiscales y de su aplicación fraudulenta o abusiva — Garantía de la potestad tributaria del Estado — Proporcionalidad)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
5.3.2018 ES Diario Oficial de la Unión Europea C 83/2
Lengua de procedimiento: danés
Østre Landsret
Demandantes: Wind 1014 GmbH, Jurt Daell
Demandada: Skatteministeriet
El artículo 56 TFUE debe interpretarse en el sentido de que se opone a una normativa y a una práctica administrativa de un Estado miembro, como las controvertidas en el litigio principal, conforme a las cuales:
— la puesta en circulación de un vehículo cedido en leasing a un residente de ese Estado miembro por una sociedad de arrendamiento financiero domiciliada en otro Estado miembro, para un uso temporal de ese vehículo en el primer Estado miembro, a cambio del pago de la parte proporcional del impuesto de matriculación correspondiente a la duración de esa utilización, se supedita, por lo que se refiere a ese pago, a una autorización previa de las autoridades fiscales de ese primer Estado miembro, sin la cual dicho vehículo no puede, en principio, ser puesto en circulación en su territorio, y
— la facultad de utilizar inmediatamente tal vehículo en...
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