Judgment of the Court (First Chamber) of 18 January 2007. Judgment of the Court (First Chamber) of 18 January 2007.#Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Warszawie - Poland.#Internal taxation - Taxes on motor vehicles - Excise duties - Second-hand vehicles - Import.#Case C-313/05.