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:2011:230Eu Chamb 05 CApr 8, 2011

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Subject of the case
Operative part

Subject of the case

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

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.

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