Asunto C-475/17: Sentencia del Tribunal de Justicia (Sala Séptima) de 7 de agosto de 2018 (petición de decisión prejudicial planteada por el Riigikohus — Estonia) — Viking Motors AS y otros / Tallinna linn, Maksu- ja Tolliamet [Procedimiento prejudicial — Fiscalidad — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 401 — Impuestos nacionales que tienen carácter de impuestos sobre el volumen de negocios — Prohibición — Concepto de «impuesto sobre el volumen de negocios» — Impuesto local sobre las ventas — Características esenciales del IVA — Inexistencia]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
1.10.2018 ES Diario Oficial de la Unión Europea C 352/13
Lengua de procedimiento: estonio
Riigikohus
Recurrentes en casación: Viking Motors AS, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS
Recurridas en casación: Tallinna linn, Maksu- ja Tolliamet
El artículo 401 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que no se opone al mantenimiento o al establecimiento de un impuesto como...
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