CELEX: 62014CA0076
Language: en
Date: 2015-04-14 00:00:00
Title: Case C-76/14: Judgment of the Court (Grand Chamber) of 14 April 2015 (request for a preliminary ruling from the Curtea de Apel Braşov (Romania)) — Mihai Manea v Instituția Prefectului județul Brașov — Serviciul Public Comunitar Regim de Permise de Conducere și Înmatriculare a Vehiculelor (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership — Neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market)

15.6.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 198/12
            
         Judgment of the Court (Grand Chamber) of 14 April 2015 (request for a preliminary ruling from the Curtea de Apel Braşov (Romania)) — Mihai Manea v Instituția Prefectului județul Brașov — Serviciul Public Comunitar Regim de Permise de Conducere și Înmatriculare a Vehiculelor
   (Case C-76/14) (1)
   
   ((Reference for a preliminary ruling - Internal taxation - Article 110 TFEU - Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership - Neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market))
   (2015/C 198/15)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Braşov
   
      Parties to the main proceedings
   
   
      Applicant: Mihai Manea
   
      Defendant: Instituția Prefectului județul Brașov — Serviciul Public Comunitar Regim de Permise de Conducere și Înmatriculare a Vehiculelor
   
      Operative part of the judgment
   
   Article 110 TFEU must be interpreted as:
   
               —
            
            
               not precluding a Member State from introducing a tax on motor vehicles which is levied on imported second-hand vehicles at the time of their first registration in that Member State and on vehicles already registered in that Member State at the time of the first transfer, within that Member State, of the ownership of those vehicles;
            
         
               —
            
            
               precluding that Member State from exempting from that tax vehicles already registered and in respect of which a tax previously in force but found to be incompatible with EU law has been paid.
            
         
      (1)  OJ C 151, 19.5.2014.