CELEX: 62015CN0200
Language: en
Date: 2015-04-29 00:00:00
Title: Case C-200/15: Action brought on 29 April 2015 — European Commission v Portuguese Republic

22.6.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 205/25
            
         Action brought on 29 April 2015 — European Commission v Portuguese Republic
   (Case C-200/15)
   (2015/C 205/33)
   Language of the case: Portuguese
   
      Parties
   
   
      Applicant: European Commission (represented by: M. Wasmeier, P. Guerra and A. Andrade, acting as Agents)
   
      Defendant: Portuguese Republic
   
      Form of order sought
   
   
               —
            
            
               Declare that, by applying, for the purpose of determining the taxable amount of second-hand vehicles brought into Portuguese territory from another Member State, a system for the calculation of the depreciation of vehicles which does not take account of the actual value of the vehicle and, in particular, does not take account of the depreciation in the vehicle’s value during its first year of use, or any other depreciation in the case of vehicles more than five years old, the Portuguese Republic has failed to fulfil its obligations under Article 110 of the Treaty on the Functioning of the European Union.
            
         
               —
            
            
               order Portuguese Republic to pay the costs.
            
         
      Pleas in law and main arguments
   
   The Commission is of the view that Article 11 of Portuguese Code of Taxes on Vehicles is discriminatory, in so far as concerns motor vehicles allowed into Portugal, that is second-hand vehicles bearing a permanent number-plate issued by another Member State which are placed on the Portuguese market. Unlike second-hand vehicles which are, from the outset, on the Portuguese market, vehicles allowed into Portugal from other Member States are taxed at such a rate that does not adequately reflect the depreciation in value. In particular, the tax rate is reduced only after one year of use and, after five years of use, the reduction cannot exceed 52 %.