Order of the Court (Grand Chamber) of 3 February 2014 – Câmpean and Ciocoiu

(Joined Cases C‑97/13 and C‑214/13)

‛Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Pollution tax charged on first registration of motor vehicles — Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market’

1. Tax provisions — Internal taxation — Prohibition of discrimination between imported products and similar domestic products — Like products — Definition — Second-hand motor vehicles on the market of a Member State and imported second-hand motor vehicles of the same type, bearing the same characteristics and of the same age — Included (Art. 110 TFEU) (see para. 24)

2. Tax provisions — Internal taxation — Pollution tax charged on motor vehicles on their first registration in national territory — Measure which discourages the putting into circulation, in national territory, of second-hand vehicles purchased in other Member States, but does not discourage the purchase of second-hand vehicles of the same age and wear on the domestic market — Not permissible (Art. 110 TFEU) (see paras 25, 31-33, operative part)

3. Questions referred for a preliminary ruling — Interpretation — Temporal effects of judgments by way of interpretation — Retroactive effect — Limits — Legal certainty — Discretion of the Court (Art. 267 TFEU) (see paras 35, 36, 39, 40)

Re:

Requests for a preliminary ruling — Tribunalul Sibiu and Curtea de Apel Bucureşti — Tax on pollutant emissions levied on motor vehicles on their first registration or when a right of ownership is first recorded — Exemption for motor vehicles subject to earlier taxes — Possibility of recovering through the courts the taxes to which those vehicles have been subject — Suspension of payment of tax on vehicles which are already on the national market – Possible discouragement of the putting into circulation of second-hand vehicles purchased in other Member States — Compatibility of the national legislation with Article 110 TFEU.

Operative part

Article 110 TFEU must be interpreted as precluding a system of taxation, such as that introduced and then delimited by the national legislation at issue in the disputes in the main proceedings, by which a Member State levies a pollution tax on motor vehicles which is structured in such a way as to discourage the putting into circulation in that Member State of second-hand vehicles purchased in other Member States, but without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.

Order of the Court (Grand Chamber) of 3 February 2014 – Câmpean and Ciocoiu

(Joined Cases C‑97/13 and C‑214/13)

‛Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Pollution tax charged on first registration of motor vehicles — Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market’

1. Tax provisions — Internal taxation — Prohibition of discrimination between imported products and similar domestic products — Like products — Definition — Second-hand motor vehicles on the market of a Member State and imported second-hand motor vehicles of the same type, bearing the same characteristics and of the same age — Included (Art. 110 TFEU) (see para. 24)

2. Tax provisions — Internal taxation — Pollution tax charged on motor vehicles on their first registration in national territory — Measure which discourages the putting into circulation, in national territory, of second-hand vehicles purchased in other Member States, but does not discourage the purchase of second-hand vehicles of the same age and wear on the domestic market — Not permissible (Art. 110 TFEU) (see paras 25, 31-33, operative part)

3. Questions referred for a preliminary ruling — Interpretation — Temporal effects of judgments by way of interpretation — Retroactive effect — Limits — Legal certainty — Discretion of the Court (Art. 267 TFEU) (see paras 35, 36, 39, 40)

Re:

Requests for a preliminary ruling — Tribunalul Sibiu and Curtea de Apel Bucureşti — Tax on pollutant emissions levied on motor vehicles on their first registration or when a right of ownership is first recorded — Exemption for motor vehicles subject to earlier taxes — Possibility of recovering through the courts the taxes to which those vehicles have been subject — Suspension of payment of tax on vehicles which are already on the national market – Possible discouragement of the putting into circulation of second-hand vehicles purchased in other Member States — Compatibility of the national legislation with Article 110 TFEU.

Operative part

Article 110 TFEU must be interpreted as precluding a system of taxation, such as that introduced and then delimited by the national legislation at issue in the disputes in the main proceedings, by which a Member State levies a pollution tax on motor vehicles which is structured in such a way as to discourage the putting into circulation in that Member State of second-hand vehicles purchased in other Member States, but without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.