Press Release: Taxation: Commission refers Portugal to Court for failing to amend registration tax for second-hand vehicles in compliance with EU law

The European Commission decided to refer Portugal to the Court of Justice of the European Union for its failure to amend registration tax rules for imported second-hand vehicles.

Under Portuguese law, the calculation of the taxable value of second-hand vehicles introduced into Portugal from another Member State does not take into account the real value of the vehicle.

On 23 January 2014, the Commission sent a request taking the form of a reasoned opinion to Portugal on this subject, asking the Portuguese authorities to amend the relevant legislation. As there were no changes to the legislation, the Commission decided to bring the matter before the Court of Justice.