CELEX: 62017CN0640
Language: en
Date: 2017-11-16 00:00:00
Title: Case C-640/17: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra (Portugal) lodged on 16 November 2017 — Luís Manuel dos Santos v Fazenda Pública

5.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 42/5
            
         Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra (Portugal) lodged on 16 November 2017 — Luís Manuel dos Santos v Fazenda Pública
   (Case C-640/17)
   (2018/C 042/08)
   Language 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
   
      Question referred
   
   Does the principle of free movement of goods between Member States, set out in Article 110 of the Treaty on the Functioning of the European Union (TFEU), preclude a rule of national law [Article 2(1)(b) of the CIUC (1)], interpreted as meaning that annual road tax should not take into account the date of first registration when it was allocated in another Member State and should only be based on the date of registration in Portugal, if that interpretation results in higher taxation of vehicles imported from another Member State?
   
      (1)  Código do Imposto Único de Circulação (Annual Road Tax Code)