Order — ECLI:EU:C:2007:770
Date: 2007-12-10
Language of the case: Polish
Court formation: Fifth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Internal taxation
Concepts: Prohibition of taxation on imported products in excess of that imposed on similar domestic products;Definition of internal taxation
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary of the Order 1. Tax provisions – Internal taxation – Charge on the first registration of motor vehicles (Arts 23 EC, 25 EC and 90 EC) 2. Tax provisions – Internal taxation – Charge on the first registration of motor vehicles (Art. 90 EC) 1. To the extent that a charge on the first registration of motor vehicles is clearly fiscal in nature and is levied not on account of the crossing of the border of the Member State which imposed it, but upon the first registration of a motor vehicle on the territory of that Member State, it must be held that it comes within a general system of internal dues on goods and therefore falls to be assessed in the light of Article 90 EC. (see para. 26) 2. The first paragraph of Article 90 EC must be interpreted as precluding a charge payable in a Member State in order to obtain a first registration certificate which, in practice, is levied on the first registration of a second-hand motor vehicle imported from another Member State and not levied on the purchase of a second-hand motor vehicle in the charging Member State in so far as the latter is already registered there. (see para. 37, operative part)