Tasse ambientali sugli autoveicoli e divieto di imposizioni interne discriminatorie nella sentenza Budisan

Insight

Abstract: In its judgment of 9 June 2016, the ECJ ruled on the consistency with Art. 110 TFEU of environmental stamp duties, the Romanian tax on pollutant emissions, with reference to fiscal neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market. The Court...

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