Keywords
Summary

Keywords

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TAX PROVISIONS - INTERNAL TAXATION - SYSTEM OF DIFFERENTIAL TAXATION ON CARS - TAXATION ACCORDING TO THE POWER-RATING FOR TAX PURPOSES - DETERMINATION OF THE POWER-RATING FOR TAX PURPOSES AND PROGRESSIVE SYSTEM UNFAVOURABLE TO IMPORTED VEHICLES - PROHIBITION - DISCRIMINATORY OR PROTECTIVE EFFECT

( EEC TREATY, ART . 95 )

Summary

A SYSTEM OF ROAD TAX IN WHICH ONE TAX BAND COMPRISES MORE POWER-RATINGS FOR TAX PURPOSES THAN THE OTHERS, WITH THE RESULT THAT THE NORMAL PROGRESSION OF THE TAX IS RESTRICTED IN SUCH A WAY AS TO AFFORD AN ADVANTAGE TO TOP-OF-THE-RANGE CARS OF DOMESTIC MANUFACTURE, AND IN WHICH THE POWER-RATING

FOR TAX PURPOSES IS CALCULATED IN A MANNER WHICH PLACES VEHICLES IMPORTED FROM OTHER MEMBER STATES AT A DISADVANTAGE HAS A DISCRIMINATORY OR PROTECTIVE EFFECT WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY .