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Case C-196/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62018CN0196
62018CN0196
March 19, 2018
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4.6.2018
Official Journal of the European Union
C 190/11
(Case C-196/18)
(2018/C 190/14)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Raúl Vítor Soares de Sousa
Defendant: Autoridade Tributária e Aduaneira
Question referred
Does EU law, and Article 110 TFEU in particular, preclude a tax provision such as Article 2(1)(a) and (b) of the URT [(Unitary Road Tax)] Code from imposing a higher tax charge on vehicles of the same make, model, fuel type and age on the ground that they were first registered in other Member States?
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