CELEX: 62017CB0640
Language: en
Date: 2018-04-17 00:00:00
Title: Case C-640/17: Order of the Court (Eighth Chamber) of 17 April 2018 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra — Portugal) — Luís Manuel dos Santos v Fazenda Pública (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Uniform road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State)

201806220121970662018/C 240/116402017CJC24020180709EN01ENINFO_JUDICIAL201804178811Case C-640/17: Order of the Court (Eighth Chamber) of 17 April 2018 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra — Portugal) — Luís Manuel dos Santos v Fazenda Pública (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Uniform road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State)
 ---documentbreak--- C2402018EN810120180417EN00118181Order of the Court (Eighth Chamber) of 17 April 2018 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra — Portugal) — Luís Manuel dos Santos v Fazenda Pública
   (Case C-640/17) (
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      )
   ‛(Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Uniform road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State)’2018/C 240/11Language of the case: Portuguese
      Referring court
   
   Tribunal Administrativo e Fiscal de Coimbra
   
      Parties to the main proceedings
   
   
      Applicant: Luís Manuel dos Santos
   
      Defendant: Fazenda Pública
   
      Operative part of the order
   
   Article 110 TFEU must be interpreted as precluding legislation of a Member State pursuant to which the uniform 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 with similar non-imported vehicles.
   (
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      )	OJ C 42, 5.2.2018.