What is new about the decision is the ECJ’s statements that a vehicle registered in a third country cannot be “consumed” , but with which the taxpayer drove from this country to his Member State of residence , in which the vehicle was actually and permanently used , entered the economic cycle of the Union in that Member State. Although it was not itself transported to that Member State but was used as a means of transport in the Member State where it physically entered the territory of the Union, its use in the latter Member State served only to transport it to the Member State of its final destinationin order to actually and permanently use it there. In this context , the user’s place of residence can serve as a point of reference for such use .
Source: awb-international.de
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