Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)

Judgment of 7 Apr 2011

law://eu/cjeu/2009/c-402-09/para_40@2026-11-12

40The Court has stated that, when a tax on registration is paid in a Member State, the amount of that tax is incorporated in the value of the vehicle. Thus, if a vehicle registered in the Member State in question is subsequently sold as a second-hand vehicle in that Member State, its market value, including the residual registration tax, will be equal to a percentage of its original value, determined by depreciation (Nádasdi and Németh, paragraph 54). Therefore, to ensure the neutrality of the tax, the value of the imported second-hand vehicle taken as the basis of taxation must reflect the value of a similar vehicle already registered on national territory (Weigel, paragraph 71, and Case C-74/06 Commission v Greece [2007] ECR I-7585, paragraph 28).

Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)

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