Judgment of the Court (Ninth Chamber) of 2 September 2021.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations – Article 110 TFEU – Internal taxation – Discriminatory taxation – Prohibition – Second-hand vehicles imported from other Member States – Component of the registration tax calculated on the basis of carbon dioxide emissions – Failure to take into account the depreciation of the vehicle.#Case C-169/20.