Official Journal of the European Union

C 269/16

(Case C-263/10) (<span class="super">1</span>)

(Internal taxation - Article 110 TFEU - Pollution tax levied on first registration of motor vehicles)

2011/C 269/25

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: Iulian Andrei Nisipeanu

Defendants: Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Targu-Cărbunești, Administrația Fondului pentru Mediu

Re:

Reference for a preliminary ruling — Tribunalul Gorj — Registration of second-hand vehicles previously registered in other Member States — Pollution tax on motor vehicles upon first registration in a Member State — Classification of the criterion of ‘date of first registration’ — Whether the national legislation is compatible with Article 110 TFEU — Whether exemption from payment of the tax, introduced for certain categories of vehicle, is lawful — Possible application of the ‘polluter pays’ principle

Operative part of the judgment

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.

(<span class="note">1</span>) OJ C 234, 28.8.2010.