Order of the Court (Sixth Chamber) of 7 March 2019 — Elliniko Dimosio
(Case C‑689/18)(1)
(Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Luxury tax — Motor vehicles — Exemption from tax depending on the date on which the goods first entered into service in the taxing Member State — No account taken of the date on which the goods first entered into service in another Member State)
(Tax provisions — Internal taxation — Prohibition of discrimination between imported products and similar domestic products — Luxury goods tax –Tax on high-displacement motor vehicles for private use — Exemption reserved for vehicles over ten years old since the date of their first entry into service — Failure to take into account the date of first entry into service in another Member State — Not permissible)
(Art. 110 TFEU)
(see para. 26, operative part)
Operative part
Article 110 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, under which any owner or keeper of a private car with a large cylinder capacity, the age of which, calculated as from the date on which it first entered into service in that Member State and irrespective of any possible prior entry into service in another Member State, is more than ten years, is exempt from luxury tax.
1 OJ C 25, 21.1.2019.