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Order of the Court (Fifth Chamber) of 13 July 2011. # Sergiu Alexandru Micşa v Administraţia Finanţelor Publice Lugoj, Direcţia Generală a Finanţelor Publice Timiş and Administraţia Fondului pentru Mediu. # Reference for a preliminary ruling: Curtea de Apel Timişoara - Romania. # Article 104(3), first indent of the Rules of Procedure - Internal taxation - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles. # Case C-573/10.
ECLI:EU:C:2011:479
62010CO0573
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(Case C-573/10)
Article 104(3), first indent, of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied on first registration of motor vehicles
Tax provisions – Internal taxation – Pollution tax levies on motor vehicles on their first registration in national territory – Tax applicable to imported second-hand vehicles and without any equivalent for vehicles of the same age and the same condition present on the national market – Not permissible (Art. 110 TFEU) (see paras 22-23, 25, operative part)
Re:
Reference for a preliminary ruling – Curtea de Appel Timișoara – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles on their first registration in a Member State – Compatibility of national legislation with Article 110 TFEU – Validity of the exemption from payment of the tax in respect of certain categories of vehicle.
Operative part
Article 110 TFEU must be interpreted as meaning that it precludes a Member State from introducing a pollution tax on motor vehicles on first registration in that Member State if that fiscal measure is set up in such a way as to discourage the placing on the market in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand vehicles of a similar age and condition on the national market.