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CELEX 62023CO0399_INF

Order of the Court (Eighth Chamber) of 6 February 2024.#MB v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Vehicle tax – Second-hand vehicles from other Member States – Percentage reductions linked to depreciation – Calculation on the basis of a cubic capacity component and an environmental component – Application of different reduction percentages to each component of the tax.#Case C-399/23.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

6 February 2024

Last action

6 February 2024 · Decided

Status

decided

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—

Subjects

Environment, Taxation

Source updated

6 February 2024

Environment · Taxation

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Official record CELEX 62023CO0399_INF from European Union at Court of Justice of the European Union. Dated 6 February 2024. Status: decided.

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  1. 6 February 2024

    Decided

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23 official files

Определение на Съда (осми състав) от 6 февруари 2024 г.#MB срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Член 99 от Процедурния правилник на Съда — Отговор, който може да бъде изведен недвусмислено от съдебната практика — Данък върху превозните средства — Употребявани превозни средства с произход от други държави членки — Процент на намаление във връзка с търговска обезценка — Изчисляване на базата на обема на цилиндрите и на екологичния компонент — Прилагане на различните проценти на намаление на всеки компонент на данъка.#Дело C-399/23.

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  • Определение на Съда (осми състав) от 6 февруари 2024 г.#MB срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Член 99 от Процедурния правилник на Съда — Отговор, който може да бъде изведен недвусмислено от съдебната практика — Данък върху превозните средства — Употребявани превозни средства с произход от други държави членки — Процент на намаление във връзка с търговска обезценка — Изчисляване на базата на обема на цилиндрите и на екологичния компонент — Прилагане на различните проценти на намаление на всеки компонент на данъка.#Дело C-399/23.

    judgment · BG · 6 February 2024

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  • Postanowienie Trybunału (ósma izba) z dnia 6 lutego 2024 r.#MB przeciwko Autoridade Tributária e Aduaneira.#Odesłanie prejudycjalne – Artykuł 99 regulaminu postępowania przed Trybunałem – Odpowiedź, którą można wywieść w sposób jednoznaczny z orzecznictwa – Podatek od pojazdów – Używane pojazdy pochodzące z innych państw członkowskich – Wartości procentowe obniżki związane z utratą wartości handlowej – Obliczanie na podstawie składowej dotyczącej pojemności silnika i składowej dotyczącej ochrony środowiska – Zastosowanie różnych wartości procentowych obniżki do każdej ze składowych podatku.#Sprawa C-399/23.

    judgment · PL · 6 February 2024

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  • Sklep Sodišča (osmi senat) z dne 6. februarja 2024.#MB proti Autoridade Tributária e Aduaneira.#Predhodno odločanje – Člen 99 Poslovnika Sodišča – Odgovor, na katerega je mogoče jasno sklepati iz sodne prakse – Davek na motorna vozila – Rabljena vozila iz drugih držav članic – Odstotki znižanja, ki so povezani z zmanjšanjem vrednosti – Izračun na podlagi komponente delovne prostornine motorja in okoljske komponente – Uporaba različnih odstotkov znižanja za vsako od komponent davka.#Zadeva C-399/23.

    judgment · SL · 6 February 2024

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  • Rješenje Suda (osmo vijeće) od 6. veljače 2024.#MB protiv Autoridade Tributária e Aduaneira.#Zahtjev za prethodnu odluku – Članak 99. Poslovnika Suda – Odgovor koji se može jasno izvesti iz sudske prakse – Porez na vozila – Rabljena vozila iz drugih država članica – Postotci umanjenja povezani s padom vrijednosti na tržištu – Izračun na temelju obujma motora i okolišne komponente – Primjena različitih postotaka umanjenja na pojedinu komponentu poreza.#Predmet C-399/23.

    judgment · HR · 6 February 2024

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  • Beschluss des Gerichtshofs (Achte Kammer) vom 6. Februar 2024.#MB gegen Autoridade Tributária e Aduaneira.#Vorlage zur Vorabentscheidung – Art. 99 der Verfahrensordnung des Gerichtshofs – Antwort, die klar aus der Rechtsprechung abgeleitet werden kann – Kraftfahrzeugzulassungssteuer – Gebrauchtfahrzeuge aus anderen Mitgliedstaaten – An die Marktwertminderung geknüpfte Ermäßigungsprozentsätze – Berechnung auf der Grundlage einer Hubraum- und einer Umweltkomponente – Anwendung unterschiedlicher Ermäßigungsprozentsätze auf die einzelnen Steuerkomponenten.#Rechtssache C-399/23.

    judgment · DE · 6 February 2024

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  • Domstolens kendelse (Ottende Afdeling) af 6. februar 2024.#MB mod Autoridade Tributária e Aduaneira.#Præjudiciel forelæggelse – artikel 99 i Domstolens procesreglement – besvarelse, der klart kan udledes af retspraksis – afgift på motorkøretøjer – brugte køretøjer fra andre medlemsstater – reduktionsprocenter knyttet til kommercielle afskrivninger – beregning baseret på en cylinderkomponent og en miljøkomponent – anvendelse af forskellige reduktionsprocenter på hver afgiftskomponent.#Sag C-399/23.

    judgment · DA · 6 February 2024

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  • Domstolens beslut (åttonde avdelningen) av den 6 februari 2024.#MB mot Autoridade Tributária e Aduaneira.#Begäran om förhandsavgörande – Artikel 99 i domstolens rättegångsregler – Svar som klart kan utläsas av rättspraxis – Fordonsskatt – Begagnade bilar från andra medlemsstater – Procentsatser för nedsättning av skattebeloppet vilka är kopplade till värdeminskningen – Beräkning på grundval av en cylindervolymkomponent och en miljörelaterad komponent – Tillämpning av olika procentsatser för nedsättning av skattebeloppet för varje komponent av skatten.#Mål C-399/23.

    judgment · SV · 6 February 2024

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  • A Bíróság végzése (nyolcadik tanács), 2024. február 6.#MB kontra Autoridade Tributária e Aduaneira.#Előzetes döntéshozatal – A Bíróság eljárási szabályzatának 99. cikke – Az ítélkezési gyakorlatból egyértelműen levezethető válasz – Gépjárműadó – Más tagállamba exportált használt gépjárművek – A gépjármű kereskedelmi értékcsökkenéséhez kapcsolódó százalékos értékek – Egy, a hengerűrtartalomra vonatkozó és egy környezetvédelmi tényező alapján történő számítás – Különböző százalékos mértékek alkalmazása az adó egyes összetevőire.#C-399/23. sz. ügy.

    judgment · HU · 6 February 2024

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  • Ordinanza della Corte (Ottava Sezione) del 6 febbraio 2024.#MB contro Autoridade Tributária e Aduaneira.#Rinvio pregiudiziale – Articolo 99 del regolamento di procedura della Corte – Risposta che può essere chiaramente desunta dalla giurisprudenza – Imposta sui veicoli – Veicoli usati provenienti da altri Stati membri – Percentuali di riduzione legate alla svalutazione commerciale – Calcolo sulla base di una componente cilindrata e di una componente ambientale – Applicazione di diverse percentuali di riduzione a ciascuna componente dell’imposta.#Causa C-399/23.

    judgment · IT · 6 February 2024

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  • Despacho do Tribunal de Justiça (Oitava Secção) de 6 de fevereiro de 2024.#MB contra Autoridade Tributária e Aduaneira.#Reenvio prejudicial — Artigo 99.° do Regulamento de Processo do Tribunal de Justiça — Resposta que pode ser claramente deduzida da jurisprudência — Imposto sobre veículos — Veículos usados provenientes de outros Estados‑Membros — Percentagens de redução associadas à desvalorização comercial — Cálculo com base numa componente cilindrada e numa componente ambiental — Aplicação de percentagens de redução diferentes a cada componente do imposto.#Processo C-399/23.

    judgment · PT · 6 February 2024

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  • Uznesenie Súdneho dvora (ôsma komora) zo 6. februára 2024.#MB v. Autoridade Tributária e Aduaneira.#Prejudiciálne konanie – Článok 99 Rokovacieho poriadku Súdneho dvora – Odpoveď, ktorú možno jednoznačne vyvodiť z judikatúry – Daň z motorových vozidiel – Ojazdené motorové vozidlá nadobudnuté v iných členských štátoch – Percentuálne podiely zníženia trhovej hodnoty – Výpočet na základe zložky týkajúcej sa objemu valcov a environmentálnej zložky – Uplatnenie rôznych percentuálnych podielov zníženia na jednotlivé zložky dane.#Vec C-399/23.

    judgment · SK · 6 February 2024

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  • Unionin tuomioistuimen määräys (kahdeksas jaosto) 6.2.2024.#MB vastaan Autoridade Tributária e Aduaneira.#Ennakkoratkaisupyyntö – Unionin tuomioistuimen työjärjestyksen 99 artikla – Vastaus, joka on selvästi johdettavissa oikeuskäytännöstä – Ajoneuvovero – Muista jäsenvaltioista tuodut käytetyt ajoneuvot – Kaupalliseen arvonalenemiseen sidotut alennusprosentit – Sylinteritilavuuteen liittyvään tekijään ja ympäristötekijään perustuva laskentatapa – Eri alennusprosenttien soveltaminen kuhunkin veron osatekijään.#Asia C-399/23.

    judgment · FI · 6 February 2024

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  • Διάταξη του Δικαστηρίου (όγδοο τμήμα) της 6ης Φεβρουαρίου 2024.#MB κατά Autoridade Tributária e Aduaneira.#Προδικαστική παραπομπή – Άρθρο 99 του Κανονισμού Διαδικασίας του Δικαστηρίου – Απάντηση που μπορεί να συναχθεί σαφώς από τη νομολογία – Τέλος ταξινόμησης οχημάτων – Μεταχειρισμένα οχήματα που προέρχονται από άλλα κράτη μέλη – Ποσοστιαίες μειώσεις που συνδέονται με την απομείωση της αξίας – Υπολογισμός βάσει συνιστώσας που αφορά τον κυβισμό και βάσει περιβαλλοντικής συνιστώσας – Εφαρμογή διαφορετικών συντελεστών μείωσης σε κάθε συνιστώσα του τέλους.#Υπόθεση C-399/23.

    judgment · EL · 6 February 2024

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  • Ordonnance de la Cour (huitième chambre) du 6 février 2024.#MB contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Taxe sur les véhicules – Véhicules d’occasion en provenance d’autres États membres – Pourcentages de réduction liés à la dépréciation commerciale – Calcul sur la base d’une composante cylindrée et d’une composante environnementale – Application de différents pourcentages de réduction à chaque composante de la taxe.#Affaire C-399/23.

    judgment · FR · 6 February 2024

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  • Digriet tal-Qorti tal-Ġustizzja (It-Tmien Awla) tas-6 ta’ Frar 2024.#MB vs Autoridade Tributária e Aduaneira.#Rinviju għal deċiżjoni preliminari – Artikolu 99 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja – Risposta li tista’ tiġi dedotta b’mod ċar mill-ġurisprudenza – Taxxa fuq il-vetturi – Vetturi użati li joriġnaw minn Stati Membri oħra – Perċentwali ta’ tnaqqis marbuta mad-deprezzament kummerċjali – Kalkolu abbażi ta’ komponent ta’ ċilindrata u ta’ komponent ambjentali – Applikazzjoni ta’ diversi perċentwali ta’ tnaqqis għal kull komponent tat-taxxa.#Kawża C-399/23.

    judgment · MT · 6 February 2024

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  • Ordonanța Curții (Camera a opta) din 6 februarie 2024.#MB împotriva Autoridade Tributária e Aduaneira.#Trimitere preliminară – Articolul 99 din Regulamentul de procedură al Curții – Răspuns care poate fi în mod clar dedus din jurisprudență – Taxa pe autovehicule – Autovehicule de ocazie provenind din alte state membre – Procentaje de reducere legate de deprecierea comercială – Calculare pe baza unei componente cilindrice și a unei componente de mediu – Aplicarea unor procentaje diferite de reducere fiecărei componente a taxei.#Cauza C-399/23.

    judgment · RO · 6 February 2024

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  • Tiesas (astotā palāta) rīkojums, 2024. gada 6. februāris.#MB pret Autoridade Tributária e Aduaneira.#Lūgums sniegt prejudiciālu nolēmumu – Tiesas Reglamenta 99. pants – Skaidri no judikatūras izsecināma atbilde – Transportlīdzekļu nodoklis – Lietoti transportlīdzekļi, kas ievesti no citām dalībvalstīm – Ar komerciālo samazināšanos saistīts procentuālais samazinājums – Aprēķins, kas balstīts uz tilpuma komponenti un vides komponenti – Dažādu procentuālo samazinājumu piemērošana katrai nodokļa komponentei.#Lieta C-399/23.

    judgment · LV · 6 February 2024

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  • Auto del Tribunal de Justicia (Sala Octava) de 6 de febrero de 2024.#MB contra Autoridade Tributária e Aduaneira.#Procedimiento prejudicial — Artículo 99 del Reglamento de Procedimiento del Tribunal de Justicia — Respuesta que puede deducirse claramente de la jurisprudencia — Impuesto sobre vehículos — Vehículos de segunda mano procedentes de otros Estados miembros — Porcentajes de reducción vinculados con la depreciación del valor comercial — Cálculo basado en un componente de cilindrada y en un componente medioambiental — Aplicación de diferentes porcentajes de reducción a cada componente del impuesto.#Asunto C-399/23.

    judgment · ES · 6 February 2024

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  • 2024 m. vasario 6 d. Teisingumo Teismo (aštuntoji kolegija) nutartis.#MB prieš Autoridade Tributária e Aduaneira.#Prašymas priimti prejudicinį sprendimą – Teisingumo Teismo procedūros reglamento 99 straipsnis – Atsakymas, kuris aiškiai matyti iš jurisprudencijos – Transporto priemonių mokestis – Naudotos transporto priemonės iš kitų valstybių narių – Su nuvertėjimu susiję mažinimo procentai – Skaičiavimas atsižvelgiant į cilindrų darbinio tūrio dedamąją ir aplinkosaugos dedamąją – Kiekvienai mokesčio dedamajai taikomi skirtingi mažinimo procentai.#Byla C-399/23.

    judgment · LT · 6 February 2024

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  • Usnesení Soudního dvora (osmého senátu) ze dne 6. února 2024.#MB v. Autoridade Tributária e Aduaneira.#Řízení o předběžné otázce – Článek 99 jednacího řádu Soudního dvora – Odpověď, která může být jasně vyvozena z judikatury – Daň z vozidel – Ojetá vozidla dovezená z jiných členských států – Procentní podíly snížení tržní hodnoty – Výpočet s ohledem na složku objemu válců a na environmentální složku – Uplatnění různých procentních podílů snížení na jednotlivé složky daně.#Věc C-399/23.

    judgment · CS · 6 February 2024

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  • Beschikking van het Hof (Achtste kamer) van 6 februari 2024.#MB tegen Autoridade Tributária e Aduaneira.#Prejudiciële verwijzing – Artikel 99 van het Reglement voor de procesvoering van het Hof – Antwoord dat duidelijk uit de rechtspraak kan worden afgeleid – Motorrijtuigenbelasting – Tweedehandsvoertuigen uit andere lidstaten – Verlagingspercentages die verband houden met de afname van de verkoopwaarde – Berekening op basis van een cilinderinhoudscomponent en een milieucomponent – Toepassing van verschillende verlagingspercentages op elke component van de belasting.#Zaak C-399/23.

    judgment · NL · 6 February 2024

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  • Euroopa Kohtu määrus (kaheksas koda), 6.2.2024.#MB versus Autoridade Tributária e Aduaneira.#Eelotsusetaotlus – Euroopa Kohtu kodukorra artikkel 99 – Vastus, mille võib selgelt tuletada kohtupraktikast – Sõidukimaks – Teistest liikmesriikidest pärit kasutatud sõidukid – Väärtuse vähenemisega seotud vähendamismäärad – Arvutamine silindrimahu komponendi ja keskkonnakomponendi alusel – Igale maksukomponendile eri vähendusmäärade kohaldamine.#Kohtuasi C-399/23.

    judgment · ET · 6 February 2024

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  • Order of the Court (Eighth Chamber) of 6 February 2024.#MB v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Vehicle tax – Second-hand vehicles from other Member States – Percentage reductions linked to depreciation – Calculation on the basis of a cubic capacity component and an environmental component – Application of different reduction percentages to each component of the tax.#Case C-399/23.

    judgment · EN · 6 February 2024

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