Action in the case Commission v Portugal. The Commission is of the view that Article 11 of Portuguese Code of Taxes on Vehicles is discriminatory, in so far as concerns motor vehicles allowed into Portugal, that is second-hand vehicles bearing a permanent number-plate issued by another Member State which are placed on the Portuguese market. Unlike second-hand vehicles which are, from the outset, on the Portuguese market, vehicles allowed into Portugal from other Member States are taxed at such a rate that does not adequately reflect the depreciation in value. In particular, the tax rate is reduced only after one year of use and, after five years of use, the reduction cannot exceed 52 %.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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