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Brussels, 5 May 2010

Car taxation: Commission calls on Greece to respect Court ruling on the taxation of used cars

The European Commission has decided to continue the infringement procedure against Greece on its car registration system, which still discriminates against used cars bought in other Member States, despite some modifications in the law. The Commission has therefore requested Greece, again, to modify the depreciation rules used in the determination of the taxable value of second-hand cars.

In its judgment in Case C-74/06, the ECJ held that Greece had infringed Article 90 EC by imposing a heavier tax on second-hand vehicles from other Member States than on similar vehicles registered for the first time in Greece.

Greece has changed its legislation by introducing accelerated depreciation scales and another depreciation criterion based on mileage. Nevertheless, on the basis of its analysis of the Greek car market, the Commission maintains that the Greek depreciation rates still favour used vehicles on the national market. The result is an over-taxation of cars acquired in other Member States, in violation of Article 110 of the TFEU (ex Article 90 EC).


The request was made by means of an additional Letter of Formal Notice under Article 260 of the TFUE. Under a new provision in the TFEU (Art 260(2)), if Greece fails to comply with this additional letter, the Commission may immediately bring Greece to the European Court of Justice (ECJ) seeking the imposition of a penalty payment.

The Commission’s case reference number is 2002/2098.

For information on EU activities in the field of car taxation see:

For the press releases issued on infringement procedures in the taxation or customs area see:

For the latest general information on infringement measures against Member States see:

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