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(Case C-402/09) (1)
(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)
2011/C 160/05
Language of the case: Romanian
Applicant: Ioan Tatu
Defendants: Statul român prin Ministerul Finanțelor și Economiei, Direcția Generală a Finanțelor Publice Sibiu, Administrația Finanțelor Publice Sibiu, Administrația Fondului pentru Mediu, Ministerul Mediului
Reference for a preliminary ruling — Tribunalul Sibiu — Registration of second-hand vehicles previously registered in other Member States — National legislation subjecting first registration of those vehicles to payment of an environment tax, whereas second-hand vehicles already on the national market are exempted from payment of that tax on a subsequent registration — Compatibility of the national legislation with Article 90 EC — Obstacle to the free movement of goods
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles on their first registration in that Member State if that tax is arranged in such a way that it discourages the placing in circulation in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.
(1)
OJ C 24, 30.1.2010.
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Language of the case: Romanian