# C_2010274EN.01000701.xml

| 9.10.2010 | EN | Official Journal of the European Union | C 274/7 |
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9.10.2010

EN

Official Journal of the European Union

C 274/7

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Reference for a preliminary ruling from the Curtea de Apel Craiova (Romania) lodged on 6 July 2010 — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan

(Case C-335/10)

()

2010/C 274/10

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel Craiova

Parties to the main proceedings

Parties to the main proceedings

Appellants: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu

Appellants:

Respondent: Claudia Norica Vijulan

Respondent:

Questions referred

Questions referred

| 1. | Is the first paragraph of Article 110 TFEU (formerly Article 90 EC) to be interpreted as precluding a Member State from introducing a tax with the characteristics of the pollution tax governed by Government Emergency Order No 50/2008, as amended by Government Emergency Order No 218/2008, from which motor vehicles in category M1 and pollution class Euro 4, with a cylinder capacity of not more than 2 000 cc, are exempt, as are all motor vehicles in category N1 and pollution class Euro 4 which were registered for the first time in Romania or in another Member State between 15 December 2008 and 31 December 2009, but which applies to similar or competing second-hand motor vehicles from other Member States which were registered before 15 December 2008, in that such a tax could amount to a domestic tax on goods from other Member States which is indirectly discriminatory when compared with the tax treatment of domestic goods, thus protecting the domestic manufacture of new motor vehicles? |
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1.

Is the first paragraph of Article 110 TFEU (formerly Article 90 EC) to be interpreted as precluding a Member State from introducing a tax with the characteristics of the pollution tax governed by Government Emergency Order No 50/2008, as amended by Government Emergency Order No 218/2008, from which motor vehicles in category M1 and pollution class Euro 4, with a cylinder capacity of not more than 2 000 cc, are exempt, as are all motor vehicles in category N1 and pollution class Euro 4 which were registered for the first time in Romania or in another Member State between 15 December 2008 and 31 December 2009, but which applies to similar or competing second-hand motor vehicles from other Member States which were registered before 15 December 2008, in that such a tax could amount to a domestic tax on goods from other Member States which is indirectly discriminatory when compared with the tax treatment of domestic goods, thus protecting the domestic manufacture of new motor vehicles?

| 2. | Is the first paragraph of Article 110 TFEU (formerly Article 90 EC) to be interpreted as precluding a Member State from introducing a tax with the characteristics of the pollution tax introduced by Government Emergency Order No 50/2008, as amended by Government Emergency Order No 218/2008, from which motor vehicles in category M1 and pollution class Euro 4, with a cylinder capacity of not more than 2 000 cc, are exempt, as are all motor vehicles in category N1 and pollution class Euro 4 which were registered for the first time in Romania or in another Member State between 15 December 2008 and 31 December 2009, but which applies to motor vehicles with different technical characteristics from those indicated which were registered during the same period in other Member States, in that such a tax could amount to a domestic tax on goods from other Member States which is indirectly discriminatory when compared with the tax treatment of domestic goods, thus protecting the domestic manufacture of new motor vehicles? |
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2.

Is the first paragraph of Article 110 TFEU (formerly Article 90 EC) to be interpreted as precluding a Member State from introducing a tax with the characteristics of the pollution tax introduced by Government Emergency Order No 50/2008, as amended by Government Emergency Order No 218/2008, from which motor vehicles in category M1 and pollution class Euro 4, with a cylinder capacity of not more than 2 000 cc, are exempt, as are all motor vehicles in category N1 and pollution class Euro 4 which were registered for the first time in Romania or in another Member State between 15 December 2008 and 31 December 2009, but which applies to motor vehicles with different technical characteristics from those indicated which were registered during the same period in other Member States, in that such a tax could amount to a domestic tax on goods from other Member States which is indirectly discriminatory when compared with the tax treatment of domestic goods, thus protecting the domestic manufacture of new motor vehicles?

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