Case C-105/22, Dyrektor Izby Administracji Skarbowej w Warszawie (Taxation of exported second hand vehicles): Judgment of the Court (Eighth Chamber) of 17 May 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie (Reference for a preliminary ruling — Free movement of goods — Tax provisions — Article 110 TFEU — Excise duty — Export of a vehicle registered in a Member State to a country of the European Economic Area (EEA) — Refusal to reimburse the excise duty paid in respect of that vehicle up to an amount proportionate to the duration of its use in the territory of the Member State of registration — Principle that excise duty is a single-stage tax and principle of proportionality)