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Order of the Court (Fifth Chamber) of 8 April 2011.#Daniel Ionel Obreja v Ministerul Economiei şi Finanţelor and Direcţia Generală a Finanţelor Publice a judeţului Mureş (C-136/1O) and Ministerul Economiei şi Finanţelor and Others v SC Darmi SRL (C-178/10).#References for a preliminary ruling: Curtea de Apel Târgu-Mureş - 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.#Joined cases C-136/10 and C-178/10.
ECLI:EU:C:2011:230
62010CO0136
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(Joined Cases C-136/10 and C-178/10)
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 20-25, operative part)
Re:
Reference for a preliminary ruling – Curtea de Apel Târgu-Mureş – Registration of second-hand vehicles previously registered in other Member States – Environmental tax levied on motor vehicles upon first registration in a Member State – Whether national legislation is compatible with Articles 23, 25 and 90 EC – Possible derogation on the basis of Article 174 EC.
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.