More precision on the tax on second car motor vehicles and in particular on the transitional regime in the event of a tax increase in order to take into account C02 emissions.
Within the framework of a case on the compatibility of article 110 TFEU with the Dutch passenger vehicle and motorcycle tax (the BPM law, or in Dutch ‘Belasting van personenauto’s en motorrijwielen’, or in English ‘Tax on personal vehicles and motorcycles’, hereinafter referred to as BPM), the Court was called upon to give an opinion once again on a member state tax on a second hand vehicle imported from another member state.
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