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‘(Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Uniform road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State)’
Language of the case: Portuguese
Applicant: Luís Manuel dos Santos
Defendant: Fazenda Pública
Article 110 TFEU must be interpreted as precluding legislation of a Member State pursuant to which the uniform road tax established by that legislation is levied on light passenger motor vehicles registered or listed in that Member State without taking into account the date of first registration of the vehicle where registration took place in another Member State, which results in higher taxation of vehicles imported from another Member State compared with similar non-imported vehicles.
(1) OJ C 42, 5.2.2018.