Order — ECLI:EU:C:2011:233
Date: 2011-04-08
Language of the case: Romanian
Court formation: Fifth Chamber
Subject matter: Taxation;Internal taxation
Procedure: Reference for a preliminary ruling
Origin: Romania

Reference for a preliminary ruling from the Tribunalul Suceava (Romania) lodged on 17 January 2011 - Aurora Elena Sfichi v Direcţia Generală a Finanţelor Publice Suceava - Administraţia Finanţelor Publice Suceava, Administraţia Fondului Pentru Mediu (Case C-29/11) Language of the case: Romanian Referring court Tribunalul Suceava Parties to the main proceedings Applicant: Aurora Elena Sfichi Defendants: Direcţia Generală a Finanţelor Publice Suceava - Administraţia Finanţelor Publice Suceava, Administraţia Fondului Pentru Mediu Questions referred Does the first paragraph of Article 110 of the Treaty on the Functioning of the European Union (formerly Article 90 of the Treaty establishing the European Community), under which no Member State may impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products, preclude a Member State from introducing a tax with the characteristics of the pollution tax governed by Government Emergency Order No 50/2008, as subsequently amended and supplemented, which is levied upon the first registration in Romania of second-hand imported motor vehicles which have previously been registered in other Member States, account being taken of the fact that that tax is not applied to second-hand motor vehicles registered in Romania where they are the object of certain transactions and are re-registered? Does the second paragraph of Article 110 of the Treaty on the Functioning of the European Union (formerly Article 90 of the Treaty establishing the European Community), which is intended to eliminate factors liable to protect the national market and to breach the principles of competition, preclude the establishment of a pollution tax for motor vehicles which is levied upon the first registration in Romania of second-hand imported motor vehicles which have previously been registered in other Member States, account being taken of the fact that exemption from payment of the pollution tax was granted under Government Emergency Order No 218/2008 for motor vehicles in category M1 and pollution class Euro 4, with a cylinder capacity of not more than 2000 cc, and 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 of the European Union between 15 December 2008 and 31 December 2009 inclusive, that is to say, for the category of motor vehicle which possesses the technical characteristics of the motor vehicles manufactured in Romania, thus favouring the domestic motor vehicle manufacturing industry? ____________