Traducción de «potestad de libre apreciación » (Español → Inglés) :

discretion to assess | discretionary authority | discretionary power

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguardin ...[+++]g States’ powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))

Taxes and airport charges and also other charges, surcharges or fees, such as those related to security or fuel which, by their very nature, cannot be left to the discretion of economic operators and which the European Union legislature addresses specifically and separately in the regulation referred to above.

Consequently, Advocate General Jääskinen considers that the check which the Commission is entitled to carry out in respect of the exercise of the Member States’ discretion in establishing the national lists is limited to ascertaining whether there is a manifest error of assessment.

Although it is not possible to provide an exhaustive list of such circumstances, particularly because of the varied and evolving nature of the rules of EU law governing the area of freedom, security and justice, a national court or tribunal may, for example, consider submitting a request for the urgent preliminary ruling procedure to be applied in the case, referred to in the fourth paragraph of Article 267 TFEU, of a person in custody or deprived of his liberty, where the answer to the question raised is decisive as to the assessment of that person's legal situation, or in proceedings concerning ...[+++]parental authority or custody of young children, where the identity of the court having jurisdiction under EU law depends on the answer to the question referred for a preliminary ruling.