Order of the Court (Eighth Chamber) of 6 February 2024 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) – Portugal) – MB v Autoridade Tributária e Aduaneira

(Case C-399/23, ¹ Osóquim ² )

(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court's existing case-law – Vehicle tax – Second-hand vehicles from other Member States – Percentage reductions linked to depreciation – Calculation on the basis of a cubic capacity component and an environmental component – Application of different reduction percentages to each component of the tax)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD)

Parties to the main proceedings

Applicant: MB

Defendant: Autoridade Tributária e Aduaneira

Operative part of the order

Article 110 TFEU must be interpreted as precluding national legislation that, for the purposes of calculating the amount of a vehicle tax when applied to a second-hand vehicle from a different Member State, does not take depreciation into account for the environmental component of that tax in the same proportion and on the same terms as it does for the cubic capacity component of the tax, if and to the extent that the amount of the tax levied on that vehicle exceeds the residual value of the tax incorporated in the value of similar domestic vehicles on the domestic market for second-hand vehicles.

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¹ Date lodged: 29.6.2023.

¹ The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.