Judgment of the Court (Eighth Chamber) of 28 September 2023.#KL and PO v Administrația Județeană a Finanțelor Publice Brașov.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Repayment of a tax levied by a Member State in breach of EU law – Tax on the first registration of a motor vehicle – Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid – Transfer to a subsequent purchaser of the vehicle of the right to reimbursement.#Case C-508/22.