November, 2023
Second-hand vehicles. The Court of Justice rules on the application of different tax rates depending on the date of registration of a vehicle
Article 110 TFEU precludes, 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 one and from which similar vehicles with the same relevant characteristics as the one concerned, 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 that of the residual value of the tax incorporated in the value of similar domestic vehicles on the domestic market for second-hand vehicles
Road transport. The Court of Justice rules on the concept of “route covered by the service in question not exceeding 50 km”
The concept of “route covered by the service in question not exceeding 50 km” corresponds to the route set by the transport undertaking, not exceeding that distance, that the vehicle concerned must travel by road in order to link a point of departure to a point of arrival and serve, where appropriate, predetermined intermediary stops, in order to ensure the carriage of passengers on the regular service to which it is assigned