CELEX: 62010CJ0263
Internal taxation
Article 110 TFEU
Pollution tax levied on first registration of motor vehicles

Reference for a preliminary ruling – Tribunalul Gorj – Registration of second-hand vehicles previously registered in other
Member States – Environmental 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
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 but without discouraging the purchase
of second-hand vehicles of the same age and condition on the domestic market.