62010CO0136_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Curtea de Apel Târgu-Mureş – Registration of second-hand vehicles previously registered in other Member States – Environmental tax levied on motor vehicles upon first registration in a Member State – Whether national legislation is compatible with Articles 23, 25 and 90 EC – Possible derogation on the basis of Article 174 EC.
Operative part
Operative part
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax affecting motor vehicles on their first registration in that Member State, if that fiscal measure is so designed as to discourage the putting into service, in that Member State, of second-hand vehicles bought in other Member States, without, however, discouraging the purchase of second-hand vehicles of the same age and condition on the national market.