Judgment_paragraph 33 · Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (C-402/14)

33It should be remembered in that regard that, according to the Court’s settled case-law, a tax levied by a Member State on the registration of motor vehicles for the purpose of being put into circulation in its territory is neither a customs duty nor a charge having equivalent effect to a customs duty within the meaning of Articles 28 TFEU and 30 TFEU. Such a tax is an internal tax and must therefore be examined in the light of Article 110 TFEU (judgment in Tatu, C‑402/09, EU:C:2011:219, paragraph 32 and the case-law cited).