On Wednesday 7 May, the European Commission decided to refer Greece to the Court of Justice of the European Union (CJEU) for failing to amend its rules on vehicle registration and taxation.
The Greek registration tax, which is imposed on all vehicles, is higher for certain categories of second-hand vehicles purchased in other EU countries than for similar domestic second-hand vehicles. Furthermore, the Greek environmental tax only applies to certain categories of imported second-hand vehicles, and not to domestic vehicles in the same categories. The Commission considers that the Greek legislation is not compatible with Article 110 of the Treaty on the Functioning of the EU (TFEU), which prohibits Member States from directly or indirectly imposing internal taxes on the products of other Member States in excess of those imposed directly or indirectly on similar domestic products.
In addition, Greece prohibits the registration of certain second-hand vehicles imported from other EU countries, without imposing a similar ban on domestic vehicles in the corresponding categories. This is a clear restriction on the free movement of goods, in breach of Articles 34 and 36 of the TFEU. (Original version in French by Anne Damiani)