Keywords
Summary

Keywords

Tax provisions Internal taxation Taxation of motor vehicles Application of a formula for calculating the engine rating for administrative purposes which is unfavourable to vehicles incorporating a new technology, the majority of which are imported Prohibition Discriminatory or protectionist effect

(EC Treaty Art. 95(1) (now, after amendment, Article 90(1) EC))

Summary

$$By retaining and applying rules providing for the application of a formula for calculating the engine rating for administrative purposes of motor vehicles which is unfavourable in terms of taxation to vehicles incorporating a new technology, namely those fitted with a six-speed manual gearbox or five-speed automatic transmission, in so far as the majority of those vehicles are imported and such rules have discriminatory or protectionist effects in the case of vehicles manufactured in other Member States compared with similar domestic vehicles, a Member State fails to fulfil its obligations under the first paragraph of Article 95 of the Treaty (now, after amendment, the first paragraph of Article 90 EC).

( see paras 50-51 and operative part )