Brussels, 5 June 2008
Under the Portuguese Vehicle Tax Code ("Código do Imposto sobre Veículos") a "registered trader" (a person normally involved in the production, admission or importation of vehicles to a certain extent) may hold a vehicle on a tax-suspended basis during a time-limit of 3 years while a "recognised trader" (a person normally involved in the buying and selling of vehicles but not fulfilling the conditions to qualify as a registered trader) is allowed a time-frame of 6 months.
It also follows from the legislation that vehicles manufactured in Portugal may only be supplied by "registered" traders, who may hold such vehicles on a tax-suspended basis for a maximum period of three years while vehicles produced outside Portugal, whether new or old, may be traded by both "registered" and "recognised" traders.
The disadvantageous 6 month time-limit for suspension of the tax would thus never apply to new cars manufactured in Portugal.
The Commission takes the view that this situation discriminates against products manufactured outside Portugal and therefore infringes Article 90 EC.
The Commission's case reference number is 2002/4285.
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