Capital gains tax on selling personal items

If I sell an item I own (a second hand car for instance) for more than 1270 Euro, legally do I need to declare this and pay capital gains tax on it?

The disposal of "tangible moveabe property" which is a "wasting asset" is exempt - if not used for business.

"Wasting asset" (life 50 years or less, and wastes away).
"Tangible moveable property" (not buildings or land, but can be touched and moved)

Therefore sale of car is exempt