ECLI:EU:C:2011:477•Order of the Court (Fifth Chamber) of 13 July 2011.#Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Claudia Norica Vijulan.#Reference for a preliminary ruling: Curtea de Apel Craiova - Romania.#Article 104(3), first subparagraph of the Rules of Procedure - Domestic taxation - Article 110 TFEU - Pollution tax levied at the time of registration of motor vehicles.#Case C-335/10.
Order of the Court (Fifth Chamber) of 13 July 2011.#Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Claudia Norica Vijulan.#Reference for a preliminary ruling: Curtea de Apel Craiova - Romania.#Article 104(3), first subparagraph of the Rules of Procedure - Domestic taxation - Article 110 TFEU - Pollution tax levied at the time of registration of motor vehicles.#Case C-335/10.
ECLI:EU:C:2011:477Eu Chamb 05 CJul 13, 2011
Full text
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Curtea de Apel Craiova – Registration of second-hand cars previously registered in other Member States – Environmental tax levied on motor vehicles at the time of their first registration in a given Member State – Compatibility of the national legislation with Art. 110 TFEU – Temporary exemption for vehicles with certain characteristics.
Operative part
Operative part
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 as to discourage the putting into 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.
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