Court of Justice 25 October 2001, C-101/00 (Tulliasiamies and Antti Siilin.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 These proceedings concern the taxation in one Member State of a second-hand motor vehicle which a private individual bought in another Member State. The questions referred for a preliminary ruling relate to the car tax levied in Finland and the value added tax payable on that tax.