CELEX: 62018CN0196
Language: en
Date: 2018-03-19 00:00:00
Title: Case C-196/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira

4.6.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 190/11
            
         Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
   (Case C-196/18)
   (2018/C 190/14)
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
   
      Parties to the main proceedings
   
   
      Applicant: Raúl Vítor Soares de Sousa
   
      Defendant: Autoridade Tributária e Aduaneira
   
      Question referred
   
   Does EU law, and Article 110 TFEU in particular, preclude a tax provision such as Article 2(1)(a) and (b) of the URT [(Unitary Road Tax)] Code from imposing a higher tax charge on vehicles of the same make, model, fuel type and age on the ground that they were first registered in other Member States?