Myös Portugalilla ongelmia tuontiauojen verotuksen suhteen

Court of Justice of the European Union

Judgment in Case C–169/20 Commission v Portugal (Vehicle tax)

The rules for calculating the registration tax on second–hand vehicles imported into Portugal infringe the principle of the free movement of goods

National legislation does not ensure that imported second–hand vehicles are subject to a tax the amount of which is equal to that of the tax charged on similar second–hand vehicles already present on the Portuguese market.

By a 2016 judgment, 1 the Court of Justice declared that Portugal had failed to fulfil its obligations under Article 110 TFEU, the purpose of which is to ensure the free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminates against products from other Member States. The Court held that, in determining the amount of the vehicle tax, the system for calculating the depreciation of the vehicles, which was applied in order to determine the taxable value of second–hand vehicles imported into Portugal from another Member State, did not take account of the depreciation of those vehicles during their first year of use or of depreciation of more than 52% in the case of vehicles which have been used for more than five years.

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