C-399/23MB v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

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.

Tolker