Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22.