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Case C-438/10: Reference for a preliminary ruling from the Curtea de Apel Bacău (Romania) lodged on 13 September 2010 — Lilia Druțu v Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău

ECLI:EU:UNKNOWN:62010CN0438

62010CN0438

September 13, 2010
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Official Journal of the European Union

C 328/13

(Case C-438/10)

()

2010/C 328/23

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: Lilia Druțu

Defendants: Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău

Questions referred

1.Does the first paragraph of Article 110 TFUE (formerly Article 90 EC) preclude the levying of a domestic tax on the registration for the first time in Romania of motor vehicles already registered in another Member State of the European Union, while motor vehicles already registered in Romania may be the subject of transactions without the imposition of such a tax?

2.Since the second paragraph of Article 110 TFEU is intended to eliminate factors liable to protect the national market and infringe the principles of competition which govern the Community market, does the introduction of exemptions from the obligation to pay the pollution tax, whose scope also covers motor vehicles produced in Romania, constitute a measure to protect the national motor vehicle manufacturing sector?

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