Acórdão (extrato) n.º 711/2020
| Data de publicação | 22 Abril 2021 |
| Seção | Parte D - Tribunais e Ministério Público |
| Órgão | Tribunal Constitucional |
Acórdão (extrato) n.º 711/2020
Sumário: Decide colocar questão prejudicial ao Tribunal de Justiça, ao abrigo do artigo 267.º do Tratado sobre o Funcionamento da União Europeia (TFUE): «Pode o artigo 110.º do TFUE, isoladamente ou em conjunto com o artigo 191.º do TFUE, em especial com o seu n.º 2, ser interpretado no sentido de não se opor a uma norma de direito nacional que omite a componente ambiental na aplicação de reduções associadas à desvalorização comercial média dos veículos no mercado nacional ao imposto incidente sobre veículos usados portadores de matrículas definitivas comunitárias atribuídas por outros Estados-Membros da União Europeia, permitindo que o valor assim calculado seja superior ao relativo a veículos usados nacionais equivalentes?»; decide suspender a instância enquanto se aguarda pelo julgamento da questão prejudicial pelo Tribunal de Justiça.
Processo n.º 173/20
III - Decisão
Termos em que se decide:
a) Colocar questão prejudicial ao Tribunal de Justiça, ao abrigo do artigo 267.º TFUE:
«Pode o artigo 110.º do TFUE, isoladamente ou em conjunto com o artigo 191.º do TFUE, em especial com o seu n.º 2, ser interpretado no sentido de não se opor a uma norma de direito nacional que omite a componente ambiental na aplicação de reduções associadas à desvalorização comercial média dos veículos no mercado nacional ao imposto incidente sobre veículos usados portadores de matrículas definitivas comunitárias atribuídas por outros Estados-Membros da União Europeia, permitindo que o valor assim calculado seja superior ao relativo a veículos usados nacionais equivalentes?»
b) Suspender a instância enquanto se aguarda pelo julgamento da questão...
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