Article 110 TFEU must be interpreted as not precluding a Member State from establishing a single-payment tax on motor vehicles levied on the first registration of a vehicle on the territory of the Member State establishing that tax and on the first transfer of ownership of a vehicle already registered in that State, counting from the date on which that tax was established. That tax must be designed in such a way that the amount of the tax levied on second-hand vehicles imported from other Member States does not exceed the residual amount of the tax incorporated into the market value of national vehicles. Nor does Article 110 TFEU preclude a Member State, when establishing such a tax, from exempting from it motor vehicles on which a tax previously in force has already been paid, provided that the amount of the new tax levied on second-hand vehicles imported from other Member States does not exceed the residual amount of the earlier tax incorporated into the market value of national vehicles. That exemption cannot be conferred by virtue of payment of a tax previously in force which was not compatible with EU law.
Informatiesoort: Nieuws
Rubriek: Europees belastingrecht, Belastingheffing van motorrijtuigen
H&I: Previews