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Case C-349/22, Autoridade Tributária e Aduaneira (Tax on imported second-hand vehicles): Judgment of the Court (Eighth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NM v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 110 TFEU — Internal taxation — Prohibition of discriminatory taxation — Tax on vehicles — Second-hand vehicles imported from other Member States — Application of different tax rates depending on the date of registration of a vehicle in Portugal)
ECLI:EU:UNKNOWN:62022CA0349
62022CA0349
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Official Journal of the European Union
Series C
C/2024/516
8.1.2024
(Case C-349/22, (1) Autoridade Tributária e Aduaneira (Tax on imported second-hand vehicles)
(Reference for a preliminary ruling - Article 110 TFEU - Internal taxation - Prohibition of discriminatory taxation - Tax on vehicles - Second-hand vehicles imported from other Member States - Application of different tax rates depending on the date of registration of a vehicle in Portugal)
(C/2024/516)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: NM
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 110 TFEU must be interpreted as precluding, on the date of release for consumption in a Member State of a vehicle that was registered for the first time in another Member State, a vehicle tax from being calculated in accordance with the rules applicable on that date, when an earlier version of the legislation relating to that tax, which would lead to the application of a lower tax and from which similar vehicles with the same relevant characteristics as that vehicle, but which were registered for the first time in the first Member State, were able to benefit, was in force when the vehicle was first registered, if and to the extent that the amount of tax levied on that imported vehicle exceeds the amount of the residual value of the tax incorporated in the value of similar domestic vehicles on the domestic market for second-hand vehicles.
(1)
OJ C 359, 19.9.2022.
ELI: http://data.europa.eu/eli/C/2024/516/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Portuguese
ECLI:EU:C:2025:140
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