Language of document :

Request for a preliminary ruling from the Dioikitiko Protodikeio Patron (Greece) lodged on 5 November 2018 — XT v Elliniko Dimosio

(Case C-689/18)

Language of the case: Greek

Referring court

Dioikitiko Protodikeio Patron (Greece)

Parties to the main proceedings

Applicant: XT

Defendant: Elliniko Dimosio

Questions referred

Does the rule in Article 44(1)(b) of Law 4111/2013, as in force in the 2013 tax year (2012 financial year), under which owners or keepers of private cars (with a cylinder capacity of 1 929 cc or more) more than ten years old by reference to the year when they were first put into circulation in Greece and not to the year of any prior (first) putting into circulation in a Member State of the European Union are exempt from wealthy lifestyle tax, constitute a charge having equivalent effect to a customs duty between the Member States of the European Union, within the meaning of Articles 28 to 30 of the Treaty on the Functioning of the European Union?

If the answer to the above question is in the negative, does that rule constitute an (indirect) internal tax on products imported from other Member States of the European Union in excess of the taxes imposed on similar domestic products, within the meaning of Article 110 of that Treaty?