ECLI:EU:C:2011:478•Order of the Court (Fifth Chamber) of 13 July 2011.#Direcţia Generală a Finanţelor Publice Bacău and Administraţia Finanţelor Publice Bacău v Lilia Druţu.#Reference for a preliminary ruling: Curtea de Apel Bacău - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-438/10.
Order of the Court (Fifth Chamber) of 13 July 2011.#Direcţia Generală a Finanţelor Publice Bacău and Administraţia Finanţelor Publice Bacău v Lilia Druţu.#Reference for a preliminary ruling: Curtea de Apel Bacău - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-438/10.
ECLI:EU:C:2011:478Eu 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 Appel Bacău Comercială, Contencios Administrativ şi Fiscal – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles on first registration in a Member State – Compatibility of national legislation with Article 110 TFEU – Discrimination in relation to second-hand vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration.
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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