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Case C-169/20: Judgment of the Court (Ninth Chamber) of 2 September 2021 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Article 110 TFEU — Internal taxation — Discriminatory taxation — Prohibition — Second-hand vehicles imported from other Member States — Component of the registration tax calculated on the basis of carbon dioxide emissions — Failure to take into account the depreciation of the vehicle)
ECLI:EU:UNKNOWN:62020CA0169
62020CA0169
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15.11.2021
Official Journal of the European Union
C 462/19
(Case C-169/20) (<span class="oj-super oj-note-tag">1</span>)
(Failure of a Member State to fulfil obligations - Article 110 TFEU - Internal taxation - Discriminatory taxation - Prohibition - Second-hand vehicles imported from other Member States - Component of the registration tax calculated on the basis of carbon dioxide emissions - Failure to take into account the depreciation of the vehicle)
(2021/C 462/18)
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: initially, M. França and C. Perrin, and, subsequently, G. Braga da Cruz and C. Perrin, acting as Agents)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes, N. Vitorino, A. Pimenta, P. Barros da Costa and S. Jaulino, acting as Agents)
Operative part of the judgment
The Court:
1.Declares that, by excluding the depreciation of the environmental component in the calculation of the applicable value of second-hand vehicles put into circulation in the Portuguese territory and purchased in another Member State when calculating the vehicle tax as provided for by the Código do imposto sobre veículos (code covering vehicle tax), as amended by the lei 71/2018 (Law No 71/2018), the Portuguese Republic has failed to fulfil its obligations under Article 110 TFEU;
2.Orders the Portuguese Republic to pay the costs.
(<span class="oj-super">1</span>) OJ C 209, 22.6.2020.