Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 8 August 2017 — AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS v Tallinna linn, Maksu- ja Tolliamet

(Case C-475/17)

(2017/C 347/20)

Language of the case: Estonian

Referring court

Riigikohus

Parties to the main proceedings

Applicants: AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS

Defendants: Tallinna linn, Maksu- ja Tolliamet

Question referred

Is Article 401 of Council Directive 2006/112/EC (1) to be interpreted as precluding a national tax which applies generally and is proportionate to the price, but which, pursuant to the relevant provisions, is to be levied only at the stage of the sale of goods or services to a consumer, with the result that the final tax burden rests ultimately with the consumer, and which compromises the operation of the common system of value added tax and distorts competition?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).