Comunicaciones al DO nº C-640/17 of Tribunal de Justicia, Sala Octava, January 19, 2018
Resolution Date | January 19, 2018 |
Issuing Organization | Sala Octava |
Decision Number | C-640/17 |
Petición de decisión prejudicial planteada por el Tribunal Administrativo e Fiscal de Coimbra (Portugal) el 16 de noviembre de 2017 - Luís Manuel dos Santos / Fazenda Pública
(Asunto C-640/17)
Lengua de procedimiento: portugués
Órgano jurisdiccional remitente
Tribunal Administrativo e Fiscal de Coimbra
Partes en el procedimiento principal
Demandante: Luís Manuel dos Santos
Demandada: Fazenda Pública
Cuestión prejudicial
¿Es contraria al principio de libre circulación de mercancías entre Estados miembros, recogido en el artículo 110 del Tratado de Funcionamiento de la Unión Europea (TFUE), una norma de Derecho interno [el artículo 2, apartado 1, letra b), del CIUC 1 ], interpretada en el sentido de que el impuesto único de circulación no debe tener en cuenta la fecha de la primera matriculación cuando ésta haya sido realizada en otro Estado miembro y debe basarse únicamente en la fecha de la matriculación en Portugal, si de esta interpretación...
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