Keywords
Summary

Keywords

1. Preliminary rulings Reference to the Court Questions of interpretation Obligation on the courts of a Member State to make a reference Commission discontinuing infringement proceedings against that Member State Not relevant

(EC Treaty, Art. 177, third para. (now Art. 234, third para., EC))

2. Tax provisions Internal taxation Registration tax for second-hand vehicles Calculation of the actual depreciation of imported vehicles on the basis of fixed criteria or scales Whether permissible Condition Amount of the tax not exceeding the residual tax incorporated in similar vehicles in the national market

(EC Treaty, Art. 95, first para. (now, after amendment, Art. 90, first para., EC)

Summary

1. The fact that the Commission discontinues infringement proceedings against a Member State concerning a piece of legislation has no effect on the obligation upon a court of last instance of that Member State to refer to the Court of Justice, pursuant to the third paragraph of Article 177 of the EC Treaty (now the third paragraph of Article 234 EC), a question of Community law in relation to the legislation concerned.

( see para 19, operative part 1 )

2. The first paragraph of Article 95 of the Treaty (now, after amendment, the first paragraph of Article 90 EC) does not permit a Member State to apply to second-hand vehicles imported from other Member States a system of taxation in which the depreciation in the actual value of those vehicles is calculated in a general and abstract manner, on the basis of fixed criteria or scales determined by a legislative provision, a regulation or an administrative provision, unless those criteria or scales are capable of guaranteeing that the amount of the tax due does not exceed, even in a few cases, the amount of the residual tax incorporated in the value of similar vehicles already registered in the national territory.

( see para. 44, operative part 2 )