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Case C-234/15: Request for a preliminary ruling from the Curtea de Apel Constanţa (Romania) lodged on 21 May 2015 — SC Doris Spedition SRL v Direcția Generală Regională a Finanțelor Publice Galați

ECLI:EU:UNKNOWN:62015CN0234

62015CN0234

May 21, 2015
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(Case C-234/15)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Appellant: SC Doris Spedition SRL

Respondent: Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Constanța — Serviciul fiscal orăşenesc Hârşova

Third party acting as guarantor: Administrația Fondului pentru Mediu Bucureşti

Question referred

Does Article 110 TFEU preclude the creation, under Article 4(a) of Law No 9/2012, of an obligation to pay a tax on pollutant emissions from second-hand motor vehicles originating in the European Union when the acquisition of ownership of a motor vehicle is registered with the competent authorities under Romanian law by its first owner in Romania and a registration certificate and registration number are issued, a tax which also applies in the event of transfers of ownership of domestic motor vehicles with the exception of cases in which that tax, or a similar tax, has already been paid?

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