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Case C-105/22, Dyrektor Izby Administracji Skarbowej w Warszawie (Taxation of exported second hand vehicles): Judgment of the Court (Eighth Chamber) of 17 May 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie (Reference for a preliminary ruling — Free movement of goods — Tax provisions — Article 110 TFEU — Excise duty — Export of a vehicle registered in a Member State to a country of the European Economic Area (EEA) — Refusal to reimburse the excise duty paid in respect of that vehicle up to an amount proportionate to the duration of its use in the territory of the Member State of registration — Principle that excise duty is a single-stage tax and principle of proportionality)
ECLI:EU:UNKNOWN:62022CA0105
62022CA0105
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Official Journal of the European Union
C 235/4
(Case C-105/22, (<span class="oj-super oj-note-tag">1</span>) Dyrektor Izby Administracji Skarbowej w Warszawie (Taxation of exported second hand vehicles))
(Reference for a preliminary ruling - Free movement of goods - Tax provisions - Article 110 TFEU - Excise duty - Export of a vehicle registered in a Member State to a country of the European Economic Area (EEA) - Refusal to reimburse the excise duty paid in respect of that vehicle up to an amount proportionate to the duration of its use in the territory of the Member State of registration - Principle that excise duty is a single-stage tax and principle of proportionality)
(2023/C 235/04)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: P.M.
Respondent: Dyrektor Izby Administracji Skarbowej w Warszawie
Operative part of the judgment
Primary EU law, in particular the first paragraph of Article 110 TFEU, and the principle that excise duty is a single-stage tax and the principle of proportionality, must be interpreted as not precluding national legislation which does not provide, when a passenger car registered in the Member State concerned is exported, for reimbursement of the excise duty paid in respect of that vehicle in that Member State up to an amount which is proportionate to the duration of the use of that vehicle in the territory of that State.
(<span class="oj-super">1</span>) OJ C 207, 23.5.2022.
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