Court of Justice 31 May 1988, 240/87 (C. Deville v Administration des impôts.)

Opinion of the Advocate-General Opinion of the Advocate-General My Lords, Until 1985 there were two types of annual tax on motor vehicles in France : first, a differential, progressive tax charged on vehicles rated for tax purposes at 16 CV ( fiscal horsepower ) or less and, secondly, a special tax charged at a single rate on vehicles rated at more than 16 CV .