Request for a preliminary ruling from the Tribunal Constitucional (Portugal) lodged on 3 March 2021 – Autoridade Tributária e Aduaneira v VectorImpacto – Automóveis Unipessoal Lda.

(Case C-136/21)

Language of the case: Portuguese

Referring court

Tribunal Constitucional

Parties to the main proceedings

Appellant: Autoridade Tributária e Aduaneira

Respondent: VectorImpacto – Automóveis Unipessoal Lda

Question referred

Can Article 110 TFEU, either on its own or in conjunction with Article 191 TFEU, particularly paragraph 2 thereof, be interpreted as not precluding a rule of national law which fails to take account of the environmental component when applying reductions reflecting the average depreciation in the value of vehicles in the national market to the tax levied on second-hand vehicles with a permanent registration plate issued by other Member States of the European Union, thereby enabling the amount of tax calculated in accordance with this provision to be more than the tax levied on equivalent domestic second-hand vehicles?