Regione Veneto (Citizenship of the Union - Order) French Text [2020] EUECJ C-468/19_CO (13 February 2020)

Regione Veneto (Citizenship of the Union - Order) French Text [2020] EUECJ C-468/19_CO (13 February 2020)

The reference was manifestly inadmissible because the dispute was purely internal to Italy, with no cross-border element or link to EU law, and the national tax measure did not fall within the scope of the cited EU provisions.

Citation
[2020] EUECJ C-468/19_CO
Parties
Appellant: Regione Veneto; Respondent: HD
Jurisdiction
European Union
Judgment Date
13 February 2020
Procedural Posture
Preliminary Reference (cjeu) / Order on Admissibility
Outcome
Reference declared manifestly inadmissible.
Legal Topics
Preliminary Reference, Taxation of Historic Vehicles, Internal Situations and EU Law, Admissibility of References
European Union Law Tax Law Preliminary Reference Taxation of Historic Vehicles Internal Situations and EU Law Admissibility of References

Case Brief

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Parties

Regione Veneto

Appellant

HD

Respondent

Procedural Posture

Preliminary Reference (cjeu) / Order on Admissibility

Legal Issues

  1. 1 Whether EU law applies to a purely internal situation regarding tax treatment of historic vehicles within a Member State
  2. 2 Whether national tax rules on historic vehicles constitute a restriction under EU law
  3. 3 Whether discrimination based on residence within a Member State falls under EU anti-discrimination law

Ratio Decidendi

The reference was manifestly inadmissible because the dispute was purely internal to Italy, with no cross-border element or link to EU law, and the national tax measure did not fall within the scope of the cited EU provisions.

Court Disposition

Reference declared manifestly inadmissible.

Orders

  • The preliminary reference from the Commissione tributaria regionale del Veneto is manifestly inadmissible.