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Archives des tags : vehicle

Vehicle taxation in Romania: how to make a long story short

A question for which the government concerned asked the Court of Justice, pursuant to article 16, paragraph 3 of the statute of the Court of Justice, to sit in a Grand Chamber for a national litigation concerning the compatibility with article 110 TFEU of an environmental taxation system on motor …

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Vehicles leasing and VAT : the ECJ attempt to get professional out of the fog

The sixth directive on VAT gives a particularly interesting illustration of the scope linked to the direct effect. The litigation takes place after a vehicle instalment sales transaction. The company GMAC takes part as an intermediate between the two concessionary and the client by means of a sales-type capital lease. …

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Rental of an industrial vehicle with driver : the rules applicable in France

The decree of 19 June 2014 (OJRF of 21 June 2014, p. 10240) published the new standard agreements relating to the rental of industrial vehicles with driver, for road freight transport. The text came into effect on 1st July 2014. The principle of a standard agreement in matter of road …

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Registration of vehicles in Romania and taxation : follow-up of a (too) long story

The sixth directive on VAT gives a particularly interesting illustration of the scope linked to the direct effect. The litigation takes place after a vehicle instalment sales transaction. The company GMAC takes part as an intermediate between the two concessionary and the client by means of a sales-type capital lease. …

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Last jurisprudence in France about cabotage

The defendant, managing director of a company, rented four vehicles to a non-resident company on the French territory. The transport, ordered by the defendant were carried out under cover (CMR); the defendant was convicted as the commander of illegal cabotage.

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Vehicle registration technical rules in France

This judgment is the main action brought against a decision of the French Minister of Ecology, Sustainable Development and Energy dated 26 July 2013 and which had been suspended by order. This decision took the form of a statement made to the national organisation issuing « National identification codes » or CNIT …

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Registration conditions for automobile vehicles

After a pre-litigation procedure triggered by a series of complaints against Lithuania and Poland by individuals, who had purchased vehicles in Ireland and the UK and were unable to register due to the fact that the driver’s seat was located on the right of the vehicle, the Commission brought against …

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Road maintenance vehicles are exempt from the requirement to be fitted with Tachograph

Disputes relating to the use of tachographs, a kilometres recording equipment allowing to verify that the truck driver complies with the European legislation on rest time, tend to develop. An Estonian judge asked the Court of Justice the question of whether the Regulation (EC) No 561/2006 (EP and EC Council …

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Tachographs, data privacy and declaration to the national data protection authorities in France

The treatment of data coming from a tachograph installed in road transport vehicles are now subject to a declaration exemption by the NCIL (Exemption No. 19), whenever they have the sole purpose of controlling the use of vehicles in accordance with the regulations, including the social legislation (in compliance with …

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New definition criteria for classic vehicles

Antiques, art or collectables are not included in the tax base for the Solidarity Tax on Wealth (hereafter ISF in its French acronym – CGI (General Taxation Code), article 885 I). Vehicles that may benefit from this exoneration are defined by the French administration according to the same criteria as …

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