Order — ECLI:EU:C:2011:478
Date: 2011-07-13
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 Curtea de Apel Bacău (Romania) lodged on 13 September 2010 - Lilia Druţu v Direcţia Generală a Finanţelor Publice Bacău, Administraţia Finanţelor Publice Bacău (Case C-438/10) Language of the case: Romanian Referring court Curtea de Apel Bacău Parties to the main proceedings Applicant: Lilia Druţu Defendants: Direcţia Generală a Finanţelor Publice Bacău, Administraţia Finanţelor Publice Bacău Questions referred ... Does the first paragraph of Article 110 TFUE (formerly Article 90 EC) preclude the levying of a domestic tax on the registration for the first time in Romania of motor vehicles already registered in another Member State of the European Union, while motor vehicles already registered in Romania may be the subject of transactions without the imposition of such a tax? Since the second paragraph of Article 110 TFEU is intended to eliminate factors liable to protect the national market and infringe the principles of competition which govern the Community market, does the introduction of exemptions from the obligation to pay the pollution tax, whose scope also covers motor vehicles produced in Romania, constitute a measure to protect the national motor vehicle manufacturing sector? ____________