Judgment — ECLI:EU:C:2016:453
Date: 2016-06-16
Language of the case: Portuguese
Court formation: Seventh Chamber
Subject matter: Taxation
Procedure: Action for failure to fulfil obligations - successful
Origin: Portugal

Judgment of the Court (Seventh Chamber) of 16 June 2016 — European Commission v Portuguese Republic (Case C-200/15) 1 (Failure of a Member State to fulfil obligations — Article 110 TFEU — Internal taxation — Discriminatory taxation — Second-hand motor vehicles imported from other Member States — Determination of their taxable value — Depreciation rate) Language of the case: Portuguese Parties Applicant: European Commission (represented by: M. Wasmeier and P. Guerra e Andrade, acting as Agents) Defendant: Portuguese Republic (represented by: L. Inez Fernandes, A. Cunha, A. Brigas Afonso and N. da Silva Vitorino, Agents) Operative part of the judgment The Court: Declares that, in applying, in order to determine the taxable value of second-hand vehicles imported into Portugal from another Member State, a system for calculating the depreciation on the vehicles which does not take account of the depreciation on the vehicles during their first year of use or of depreciation of more than 52% in the case of vehicles which have been used for more than five years, the Portuguese Republic has failed to fulfil its obligations under Article 110 TFEU; Orders the Portuguese Republic to pay the costs. ____________ 1 OJ C 205, 22.6.2015.