Order — ECLI:EU:C:2018:275
Date: 2018-04-17
Language of the case: Portuguese
Court formation: Eighth Chamber
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Portugal

Summary — Order of the Court (Eighth Chamber), 17 April 2018 Tax provisions — Internal taxation — Annual road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Application to second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State — Unlawful (Art. 110 TFEU) Article 110 TFEU must be interpreted as precluding legislation of a Member State pursuant to which the annual road tax established by that legislation is levied on light passenger motor vehicles registered or listed in that Member State without taking into account the date of first registration of the vehicle where registration took place in another Member State, which results in higher taxation of vehicles imported from another Member State compared to similar non-imported vehicles. (see para.22, operative part)