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Order of the Court (Fifth Chamber) of 8 April 2011.#Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Victor Vinel Ijac.#Reference for a preliminary ruling: Curtea de Apel Craiova - Romania.#First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles.#Case C-336/10.
ECLI:EU:C:2011:231
62010CO0336
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(Case C-336/10)
First subparagraph of Article 104(3) of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied upon first registration of motor vehicles
Tax provisions – Internal taxation – Pollution tax imposed on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 17-18, operative part)
Re:
Reference for a preliminary ruling – Curtea de Apel Craiova – Registration of second-hand vehicles previously registered in other Member States – Environmental tax levied on motor vehicles upon first registration in a particular Member State – Whether national legislation is compatible with Article 110 TFEU.
Operative part
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax affecting motor vehicles on their first registration in that Member State, if that fiscal measure is so designed as to discourage the putting into service, in that Member State, of second-hand vehicles bought in other Member States, without, however, discouraging the purchase of second-hand vehicles of the same age and condition on the national market.