AUTOMOBILE TAXES ON USED CARS AND THE PORTUGUESE CONSTITUTIONAL COURT’S FIRST REQUEST FOR A PRELIMINARY RULING
Keywords:Portuguese Constitutional Court; automobile taxes used cars; preliminary reference; Treaty on the Functioning of the European Union.
The article seeks to analyse the first preliminary reference made by the Portuguese Constitutional Court. It examines the events that led to the legal case and the application of Article 11 of the Automobile Tax Code. This legal precept does not take into consideration the environmental component of a vehicle in the determination of the amount of taxes that should be paid relative to the importation of used cars from another Member State of the European Union. The Arbitration Panel that heard the case did not apply the referred legal norm based on its disconformity with Article 110 of the Treaty on the Functioning of the European Union which is applicable in the Portuguese legal order via section 4 of Article 8 of the Portuguese Constitution. The article also considers the fiscal question that is subjacent to the object of the appeal filed in the Constitutional Court. Finally, the authors articulate some considerations regarding the impacts tied to the decision to suspend the case and request a preliminary ruling from the Court of Justice of the European Union, in terms of judicial cooperation, legitimacy, the interpretation of certain norms of the European Treaties, and the legislative alteration that was introduced in the current State budget.
ABRUNHOSA, Ângelo, 2016. Direito Financeiro Tributário. Porto: Vida Económica – Editorial, S.A. ISBN 978-989-768-182-0.
AMORIM, José de Campos, 2012. A Tributação Automóvel e as suas Implicações Ambientais. Porto: IPP-ISCAP.
CANOTILHO, J. J. Gomes, 2003. Direito Constitucional, 7ª edição, Coimbra: Almedina.
CANOTILHO, J. J. Gomes e MOREIRA, Vital, 2014. Constituição da República Portuguesa Anotada. Vol. II, Artigos 108º a 296º. Coimbra: Coimbra Editora. ISBN 978-972-32-2287-6.
MIRANDA, Jorge e MEDEIROS, Rui, 2020. Constituição da República Portuguesa Anotada, Vol. III, Artigos 202º a 296º. Lisboa: Universidade Católica Editora. ISBN 9789725407318.
NABAIS, José Casalta. Tributos com Fins Ambientais. Revista de Finanças Públicas e Direito Fiscal, ano 1, nº 4, 2008, pp. 107-144. ISBN: 9789724037851.
QUADROS, Fausto. 2013. Direito da União Europeia, 3º Edição, Coimbra: Almedina. ISBN 978-972-40-5071-3.
VASQUES, Sérgio, 2008. O Princípio da Equivalência como critério de Igualdade Tributária. Coimbra: Edições Almedina. ISBN: 9789724034034.
How to Cite
Authors who published in the journal agree to the following terms:
- The Authors retain copyright and grant the Journal right of first publication with the work simultaneously licensed under the Creative Commons Attribution License which allows the sharing of work with recognition of its initial publication in this journal.
- Authors are able to take on additional contracts separately, non-exclusive distribution of the version of the paper published in this journal (ex .: publish in an institutional repository or as a chapter in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post and distribute their work online (eg .: in institutional repositories or on their website) at any point before or during the submission process, as it can lead to productive exchanges, as well as increase the impact and the citation of published work (See The Effect of Open Access).
RJP does not apply submission, publication or any other fees of any nature. Its articles are open access, with the goal of disseminating scientific knowledge and the debate of legal topics in the area of Legal Sciences.