Judgment_paragraph 12 · Republic of Austria v Federal Republic of Germany (C-591/17)

12Paragraph 9(6) of the KraftStG states the following:‘With respect to national vehicles, the annual tax [on motor vehicles] shall be reduced (relief) for(1) passenger vehicles, for every 100 cm³ of cylinder capacity or part of that volume,(a) when they comply with the obligatory limit values of Table 2 of Annex I to Regulation (EC) No 715/2007 [of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ 2007 L 171, p. 1),] and are propelled by:(aa) positive-ignition engines, by EUR 2.32,(bb) compression-ignition engines, by EUR 5.32,(b) when they comply with the obligatory limit values of Table 1 of Annex I to [Regulation 715/2007] or line B of vehicle category M of the tables in point 5.3.1.4 of Annex I to [Council Directive 70/220/EEC of 20 March 1970 on the approximation of the laws of the Member States relating to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles (OJ 1970 L 76, p. 1),] in the version in force until 1 January 2013 and are propelled by(aa) positive ignition engines, by EUR 2,(bb) compression ignition engines, by EUR 5,(c) when they do not comply with the requirements under points (a) and (b) and are propelled by(aa) positive ignition engines, by EUR 6.50,(bb) compression ignition engines, by EUR 9.50provided that the total does not exceed EUR 130;(2) motor homes for every 200 kg of maximum laden weight or part of that weight, by EUR 16, provided that the total does not exceed EUR 130;(3) passenger vehicles and motor homes with(a) a registration number issued with respect to vintage cars, by EUR 130,(b) a seasonal registration number issued with respect to each day of the period of use, by the proportion of the corresponding annual amount under points 1 to 3(a).The amount of the relief due under the first sentence shall be limited to the annual tax due under subparagraph 1, points 2 and 2a, and under subparagraph 4, point 2, in the case of seasonal registrations to the proportion of the annual amount corresponding to the period of use.’