C-640/17Luís Manuel dos Santos v Fazenda Pública

Domstolens egne nøkkelord

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Annual road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State.

Tolker