Browsing Tag second-hand vehicles
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