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Case C-694/22: Judgment of the Court (Seventh Chamber) of 22 February 2024 – European Commission v Republic of Malta (Failure of a Member State to fulfil obligations – Article 110 TFEU – Annual circulation tax – Higher taxation of imported second-hand vehicles than of similar vehicles already on the domestic market)

ECLI:EU:UNKNOWN:62022CA0694

62022CA0694

February 22, 2024
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Official Journal of the European Union

C series

C/2024/2396

8.4.2024

Judgment of the Court (Seventh Chamber) of 22 February 2024 — European Commission v Republic of Malta

(Case C-694/22) (<span class="oj-super oj-note-tag">1</span>)

(Failure of a Member State to fulfil obligations - Article 110 TFEU - Annual circulation tax - Higher taxation of imported second-hand vehicles than of similar vehicles already on the domestic market)

(C/2024/2396)

Language of the case: English

Parties

Applicant: European Commission (represented by: M. Björkland, K. Mifsud-Bonnici and R. Valletta Mallia, acting as Agents)

Defendant: Republic of Malta (represented by: A. Buhagiar, acting as Agent)

Operative part of the judgment

The Court:

1.Declares that the Republic of Malta has failed to fulfil its obligations under Article 110 TFEU by levying a higher annual circulation licence fee on motor vehicles registered in Member States other than the Republic of Malta before 1 January 2009 and brought to Malta after that date than on similar vehicles registered in Malta before that date;

2.Orders the Republic of Malta to bear its own costs and to pay those incurred by the European Commission.

Language of the case: English.

ELI: http://data.europa.eu/eli/C/2024/2396/oj

ISSN 1977-091X (electronic edition)

* * *

(<span class="oj-super">1</span>) OJ C 15, 16.1.2023

ECLI:EU:C:2024:2396

* * *

Language of the case: English.

ECLI:EU:C:2024:2396

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