Judgment_paragraph 39 · Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (C-402/14)

39As regards Directives 92/12 and 2008/118, motor vehicles are not included in the categories of excise goods in all Member States under Articles 3(1) of Directive 92/12 and 1(1) of Directive 2008/118 and therefore are not covered by the harmonised excise duty arrangements. Although Member States may introduce or maintain taxes on those goods, they must exercise their competence in that field in a manner consistent with EU law (see, to that effect, judgment in Fendt Italiana, C‑145/06 and C‑146/06, EU:C:2007:411, paragraphs 41 and 43 and the case-law cited).