Case C‑508/22

KL
and
PO

v

Administrația Județeană a Finanțelor Publice Brașov

(Request for a preliminary ruling from the Curtea de Apel Braşov)

Judgment of the Court (Eighth Chamber) of 28 September 2023

(Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Repayment of a tax levied by a Member State in breach of EU law – Tax on the first registration of a motor vehicle – Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid – Transfer to a subsequent purchaser of the vehicle of the right to reimbursement)

1. EU law – Direct effect – National taxes incompatible with EU law – Tax on the first registration of a vehicle – Incorporation of the tax paid by the taxable person in the market value of the vehicle – Verification by the national court – Transfer to a subsequent purchaser of the vehicle of the claim for repayment

   (Art. 110 TFEU)

   (see paragraphs 28, 32, operative part 1)

2. EU law – Direct effect – National taxes incompatible with EU law – Tax on the first registration of a vehicle – Repayment – National legislation authorising repayment of the tax only to the taxable person who has paid it, and not to a subsequent purchaser of the vehicle at issue – Whether permissible – Conditions – Reimbursement of the purchaser who has actually borne the burden of that charge by the taxable person, or failing this, by the tax authorities

   (Art. 110 TFEU)

   (see paragraphs 43-45, 48, operative part 2)

See the text of the decision.