Judgment_paragraph 38 · Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet (C-475/17)

38It has been held that Article 33 of the Sixth Directive does not, on the other hand, preclude the maintenance or introduction of a tax which does not display one of the essential characteristics of VAT (judgment of 3 October 2006, Banca popolare di Cremona, C‑475/03, EU:C:2006:629, paragraph 27 and the case-law cited). The same holds true as regards Article 401 of the VAT Directive.