Official Journal of the European Union

C 175/16

(Joined Cases C-97/13 and C-241/13) (<span class="super">1</span>)

((Reference for a preliminary ruling - Internal taxation - Article 110 TFEU - Pollution tax charged on first registration of motor vehicles - Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market))

2014/C 175/19

Language of the case: Romanian

Referring courts

Tribunalul Sibiu, Curtea de Apel Bucureşti

Parties to the main proceedings

Applicants: Silvia Georgiana Câmpean (Case C-97/13), Administraţia Finanţelor Publice a Municipiului Alexandria (Case C-214/13)

Defendants: Administraţia Finanţelor Publice a Municipiului Mediaş, Administraţia Fondului pentru Mediu (Case C-97/13), George Ciocoiu (Case C-214/13)

Re:

Request for a preliminary ruling — Tribunalul Sibiu, Curtea de Apel Bucureşti — Tax on pollutant emissions levied on motor vehicles on their first registration or when a right of ownership is first recorded — Exemption for motor vehicles subject to earlier taxes — Possibility of recovering through the courts the taxes to which those vehicles have been subject — Possible discouragement of the putting into circulation of second-hand vehicles purchased in other Member States — Compatibility of the national legislation with Article 110 TFEU

Operative part of the order

Article 110 TFEU must be interpreted as precluding a system of taxation, such as that introduced and then delimited by the national legislation at issue in the disputes in the main proceedings, by which a Member State levies a pollution tax on motor vehicles which is structured in such a way as to discourage the putting into circulation in that Member State of second-hand vehicles purchased in other Member States, but without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.

(<span class="super">1</span>) OJ C 129, 4.5.2013.

OJ C 189, 29.6.2013.