Case C-349/22, Autoridade Tributária e Aduaneira (Tax on imported second-hand vehicles): Judgment of the Court (Eighth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NM v Autoridade Tributária e Aduaneira (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)