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Dáil Éireann díospóireacht -
Tuesday, 19 Nov 2002

Vol. 557 No. 4

Written Answers. - Vehicle Registration Tax.

Denis Naughten

Ceist:

177 Mr. Naughten asked the Minister for Finance the implication for VRT in view of the European Court of Justice decision against Finland relating to vehicle registration tax on a used car imported from another member state; and if he will make a statement on the matter. [22227/02]

The European Court of Justice held that the method of charging tax on used cars being imported into Finland was contrary to Article 95, now Article 90, of the EC Treaty. It did not find that the charging of such tax was in itself contrary to EU legislation. In Ireland VRT is not calculated on the same basis and, therefore, this ruling has no implications for the Irish system.

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