Opinion of the Advocate General — ECLI:EU:C:2000:588
Date: 2000-10-26
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Internal taxation
Procedure: Action for failure to fulfil obligations - successful
Origin: France

Summary of the Judgment 
Tax provisions — Internal taxation — Taxation of motor vehicles — Application of a 
formula for calculating the engine rating for administrative purposes which is unfavour­
able to vehicles incorporating a new technology, the majority of which are imported — 
Prohibition — Discriminatory or protectionist effect 
(EC Treaty Art. 95(1) (now, after amendment, Article 90(1) EC» 
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SUMMARY — CASE C-265/99 
By retaining and applying rules providing 
for the application of a formula for calcu­
lating the engine rating for administrative 
purposes of motor vehicles which is unfa­
vourable in terms of taxation to vehicles 
incorporating a new technology, namely 
those fitted with a six-speed manual gear­
box or five-speed automatic transmission, 
in so far as the majority of those vehicles 
are imported and such rules have discrimi­
natory or protectionist effects in the case of 
vehicles manufactured in other Member 
States compared with similar domestic 
vehicles, a Member State fails to fulfil its 
obligations under the first paragraph of 
Article 95 of the Treaty (now, after amend­
ment, the first paragraph of Article 90 EC). 
(see paras 50-51 and operative part) 
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