62010CO0335_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Curtea de Apel Craiova – Registration of second-hand cars previously registered in other Member States – Environmental tax levied on motor vehicles at the time of their first registration in a given Member State – Compatibility of the national legislation with Art. 110 TFEU – Temporary exemption for vehicles with certain characteristics.
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.