AUTOMOBILE TAXES ON USED CARS AND THE PORTUGUESE CONSTITUTIONAL COURT’S FIRST REQUEST FOR A PRELIMINARY RULING

Authors

  • Mário Barata Politécnico de Leiria
  • Ângelo Abrunhosa Politécnico de Leiria

Keywords:

Portuguese Constitutional Court; automobile taxes used cars; preliminary reference; Treaty on the Functioning of the European Union.

Abstract

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.

References

ABRUNHOSA, Ângelo, 2016. Direito Financeiro Tributário. Porto: Vida Económica – Editorial, S.A. ISBN 978-989-768-182-0.

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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.

Published

2022-02-12

How to Cite

Barata, M., & Abrunhosa, Ângelo. (2022). AUTOMOBILE TAXES ON USED CARS AND THE PORTUGUESE CONSTITUTIONAL COURT’S FIRST REQUEST FOR A PRELIMINARY RULING. Revista Jurídica Portucalense, 99–118. Retrieved from https://revistas.rcaap.pt/juridica/article/view/25010

Issue

Section

Scientific Research