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Transports

Required formalities for imported used vehicles

The requirements laid down by national legislation that apply to second-hand vehicles imported, for, on the one hand, the compulsory road worthiness test and on the other hand, the obligation of the production of a certificate of conformity for technical testing prior to registration, which constitute the formalities for the …

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The ambiguous status of the Transport Manager

The new European regulation on requirements to practise activity of carrier now requires companies to have a Transport Manager. If it is welcome as it will identify clearly who directs the activity of the company and must consequently be of good repute and professional competence, the regulation will raise difficulties …

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Criminal liability of a business owner in France as a result of non-compliance with EU rules on driving times for its drivers: a change in the law due to the wording of Regulation (EC) No 561/2006 compared to the former Regulation (EEC) No 3820/85.

In respect of section 593 of the French Code of Criminal Procedure, which states that « decisions and judgements are ultimately declared invalid if they do not contain patterns or if their reasons are inadequate, » the Supreme Court quashed one appeal decision which held that the procedure was established by an …

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Definition of rest in the road transport sector

Several decisions reflect the difficulties inherent in specific regulations concerning working hours. In line with well-established case law, the Court of Appeal of Lyon confirmed that a rest period is a waiting time for which the time taken is known in advance, during which the driver is free to attend …

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In the case of a cross-border short-term loan of a vehicle free of charge, a national registration tax must be calculated according to the duration of Use

In the Netherlands, a registration tax (‘vehicle tax’) is charged on cars and motorcycles when the vehicle is registered. Where those cars or motorcycles are registered in another Member State and made available free of charge to a person residing in the Netherlands, that tax is due on first use …

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VAT and place of taxation of service delivery

A preliminary ruling made by the Chancery Court of Hamburg gave a further opportunity for the Court to clarify the interpretation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of Member States relating to turnover tax revenues (OJ No L 145, 13 …

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Automobile Distribution and quantitative selection

If qualitative selection is inherent in selective distribution, quantitative selection raises other difficulties. Yet the system is commonly used in the field of automobile distribution, especially since Regulation (EC) No 1400/2002 which requires the manufacturer, who wishes to benefit from Regulation for contracts, to choose between a system of exclusive …

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Cyprus to modify discriminatory excise duty rules for imported second-hand motorcycles

The European Commission has formally requested Cyprus to amend its legislation on depreciation scales for the calculation of excise duties on second-hand motorcycles because the current rules discriminate against imported motorcycles. The Commission considers that the current legislation is in breach of EU rules on tax discrimination against products imported …

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The European commission gives guidance to Europe’s insurance industry to ensure non- discrimination between women and men in insurance premiums

The European Commission has adopted guidelines to help the insurance industry implement unisex pricing, after the Court of Justice of the European Union ruled that different premiums for men and women constitute sex discrimination. In its ruling on the Test-Achats case on 1 March 2011 (Case C-236/09), the Court of …

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The « place of delivery » as set out in article 5-1 b) of the Brussels Regulation

Since the publication of Regulation (EC) No 44/2001, the determination of « place of delivery » as set out under article 5-1 b), which sets territorial competence for all disputes arising from sales contracts, has raised multiple questions and uncertainties, particularly as a result of differing interpretations of courts of the Member …

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