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Case C-335/10: Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Craiova — Romania) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan (Article 104(3), first subparagraph of the Rules of Procedure — Domestic taxation — Article 110 TFEU — Pollution tax levied at the time of registration of motor vehicles)
ECLI:EU:UNKNOWN:62010CB0335
62010CB0335
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22.10.2011
Official Journal of the European Union
C 311/13
(Case C-335/10) (<span class="super">1</span>)
(Article 104(3), first subparagraph of the Rules of Procedure - Domestic taxation - Article 110 TFEU - Pollution tax levied at the time of registration of motor vehicles)
2011/C 311/18
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicants: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu
Defendant: Claudia Norica Vijulan
Re:
Reference for a preliminary ruling — Curtea de Apel Craiova — Registration of second-hand cars previously registered in other Member States — Environmental tax levied on motor vehicles at the time of their first registration in a given Member State — Compatibility of the national legislation with Art. 110 TFEU — Temporary exemption for vehicles having certain characteristics
Operative part of the order
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles at the time of their first registration in that Member State, where that tax measure is designed to discourage putting second-hand vehicles purchased in other Member States into circulation in that Member State, without discouraging the purchase of second-hand vehicles of comparable age and use on the domestic market.
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Language of the case: Romanian.
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(<span class="super">1</span>) OJ C 274, 09.10.2010.