Imposibilidad de gravar más intensamente un vehículo de segunda mano procedente de otro estado miembro si en la fecha de su primera matriculación le era aplicable una imposición más favorable: STJUE de 16 de noviembre de 2023, C-349/22

Abstract

According to the CJEU, the principle of free movement of goods enshrined in Article 110 TFEU guarantees the desirable neutrality between national goods and those introduced from other EU Member States, therefore prohibiting second-hand vehicles from other European jurisdictions are deprived of more favorable treatment derived from the regulations that were in force at the time of their first registration outside that State, instead applying more burdensome taxation to them in accordance with the national legislation in force when they are introduced in the State where they are going to be consumed.