After having made an “ultimatum” to the Portuguese State in which, through a reasoned opinion, it informed that it had one month to change the formula for calculating the ISV, the European Commission filed a lawsuit against Portugal.
The action was filed today with the Court of Justice of the European Union and, according to the European Commission, “the decision to refer the matter to the Court of Justice results from the fact that Portugal has not changed its legislation to make it comply with the law of EU, following the Commission's reasoned opinion”.
Brussels also recalled that “Portuguese legislation (…) does not fully take into account the depreciation of used vehicles imported from other Member States. This results in higher taxation of these imported vehicles compared to similar domestic vehicles”.
This means that the formula for calculating the ISV of imported used vehicles used by the Portuguese State violates Article 110 of the Treaty on the Functioning of the EU.
In case you don't remember, the calculation of the ISV paid for imported used cars does not take into account the age of the model for the purposes of depreciation in the environmental component, causing them to pay that portion, which corresponds to CO2 emissions, as if were new vehicles.
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Sources: Diário de Notícias and Rádio Renascença.