CELEX: 62021CN0136
Language: en
Date: 2021-03-03 00:00:00
Title: Case C-136/21: Request for a preliminary ruling from the Tribunal Constitucional (Portugal) lodged on 3 March 2021 — Autoridade Tributária e Aduaneira v VectorImpacto — Automóveis Unipessoal Lda.

17.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 189/12
            
         
      Request for a preliminary ruling from the Tribunal Constitucional (Portugal) lodged on 3 March 2021 — Autoridade Tributária e Aduaneira v VectorImpacto — Automóveis Unipessoal Lda.
      (Case C-136/21)
      (2021/C 189/13)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Constitucional
      
         Parties to the main proceedings
      
      
         Appellant: Autoridade Tributária e Aduaneira
      
         Respondent: VectorImpacto — Automóveis Unipessoal Lda
      
         Question referred
      
      Can Article 110 TFEU, either on its own or in conjunction with Article 191 TFEU, particularly paragraph 2 thereof, be interpreted as not precluding a rule of national law which fails to take account of the environmental component when applying reductions reflecting the average depreciation in the value of vehicles in the national market to the tax levied on second-hand vehicles with a permanent registration plate issued by other Member States of the European Union, thereby enabling the amount of tax calculated in accordance with this provision to be more than the tax levied on equivalent domestic second-hand vehicles?