PS 2.
Se vajaan seiskan ferkku mondial oli tarkoitettu vitsiksi ja meni täydestä kuin väärä raha. BTW. Eipä olisi vajaa 18kEUR paha hinta ferkusta.
PS 3.
Petri.Kekkonen:
Mitä tuo nyt sitten käytännössä tarkoittaa asiaa ymmärtävien mielestä? Eikö vanhalla verotasolla ei olekaan väliä syrjivyyden suhteen, jos myös uusien autojen verotusta muutetaan?
Kielitaitoiset voivat tutustua Euroopan Yhteisöjen Tuomioistuimen oheiseen tulevaan caseen ja tehdä siitä oman analyysinsä versus viime viikolla esitelty autoverotuksen muutos.
Shortcut:
In order to benefit of the reduction based on the C02 emissions, owners have to provide a certificate of conformity that is hardly possible to be obtained for second-hand vehicles. The Commission has considered that a requirement which contributes to determine the amount of tax but which, for the application of the more favourable tax treatment, cannot be met in most of the cases by goods coming from other Member States, is incompatible with Article 90 of the EC Treaty, since it would result in a higher taxation to the detriment of mainly foreign second-hand cars.
Secondly, the standard way of calculating the amount of the tax according to the age of the vehicle does not allow taking into consideration the real loss of value of the vehicle at the moment of the registration. The consequence is that the tax applied on second hand vehicles coming from another Member State will not reflect, in the majority of the cases, the amount of tax incorporated in similar second hand vehicles already registered in Cyprus.
Finally, the Commission has also found that Cyprus lacks a system which allows the taxpayer to challenge the correctness of the tax due before a national court, contrary to what the ECJ has held in case Gomes Valente, C-393/98
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Tästä taasen voi lueskella perusteluita joitten linjauksien mukaisesti mm EY-T varsin mukavasti toimii
Se vajaan seiskan ferkku mondial oli tarkoitettu vitsiksi ja meni täydestä kuin väärä raha. BTW. Eipä olisi vajaa 18kEUR paha hinta ferkusta.
PS 3.
Petri.Kekkonen:
Mitä tuo nyt sitten käytännössä tarkoittaa asiaa ymmärtävien mielestä? Eikö vanhalla verotasolla ei olekaan väliä syrjivyyden suhteen, jos myös uusien autojen verotusta muutetaan?
Kielitaitoiset voivat tutustua Euroopan Yhteisöjen Tuomioistuimen oheiseen tulevaan caseen ja tehdä siitä oman analyysinsä versus viime viikolla esitelty autoverotuksen muutos.
Shortcut:
In order to benefit of the reduction based on the C02 emissions, owners have to provide a certificate of conformity that is hardly possible to be obtained for second-hand vehicles. The Commission has considered that a requirement which contributes to determine the amount of tax but which, for the application of the more favourable tax treatment, cannot be met in most of the cases by goods coming from other Member States, is incompatible with Article 90 of the EC Treaty, since it would result in a higher taxation to the detriment of mainly foreign second-hand cars.
Secondly, the standard way of calculating the amount of the tax according to the age of the vehicle does not allow taking into consideration the real loss of value of the vehicle at the moment of the registration. The consequence is that the tax applied on second hand vehicles coming from another Member State will not reflect, in the majority of the cases, the amount of tax incorporated in similar second hand vehicles already registered in Cyprus.
Finally, the Commission has also found that Cyprus lacks a system which allows the taxpayer to challenge the correctness of the tax due before a national court, contrary to what the ECJ has held in case Gomes Valente, C-393/98
---
Tästä taasen voi lueskella perusteluita joitten linjauksien mukaisesti mm EY-T varsin mukavasti toimii
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