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Document 62018CN0196
Case C-196/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
Case C-196/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
Case C-196/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
IO C 190, 4.6.2018, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
4.6.2018 |
EN |
Official Journal of the European Union |
C 190/11 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) — lodged on 19 March 2018 — Raúl Vítor Soares de Sousa v Autoridade Tributária e Aduaneira
(Case C-196/18)
(2018/C 190/14)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Raúl Vítor Soares de Sousa
Defendant: Autoridade Tributária e Aduaneira
Question referred
Does EU law, and Article 110 TFEU in particular, preclude a tax provision such as Article 2(1)(a) and (b) of the URT [(Unitary Road Tax)] Code from imposing a higher tax charge on vehicles of the same make, model, fuel type and age on the ground that they were first registered in other Member States?