62010CO0573_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Curtea de Appel Timișoara – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles on their first registration in a Member State – Compatibility of national legislation with Article 110 TFEU – Validity of the exemption from payment of the tax in respect of certain categories of vehicle.
Operative part
Operative part
Article 110 TFEU must be interpreted as meaning that it precludes a Member State from introducing a pollution tax on motor vehicles on first registration in that Member State if that fiscal measure is set up in such a way as to discourage the placing on the market in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand vehicles of a similar age and condition on the national market.