CELEX: 62010CA0263
Language: en
Date: 2011-07-07 00:00:00
Title: Case C-263/10: Judgment of the Court (First Chamber) of 7 July 2011 (reference for a preliminary ruling from the Tribunalul Gorj (Romania)) — Iulian Andrei Nisipeanu v Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Targu-Cărbunești, Administrația Fondului pentru Mediu (Internal taxation — Article 110 TFEU — Pollution tax levied on first registration of motor vehicles)

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/16
            
         Judgment of the Court (First Chamber) of 7 July 2011 (reference for a preliminary ruling from the Tribunalul Gorj (Romania)) — Iulian Andrei Nisipeanu v Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Targu-Cărbunești, Administrația Fondului pentru Mediu
   (Case C-263/10) (1)
   
   (Internal taxation - Article 110 TFEU - Pollution tax levied on first registration of motor vehicles)
   2011/C 269/25
   Language of the case: Romanian
   
      Referring court
   
   Tribunalul Gorj (Romania)
   
      Parties to the main proceedings
   
   
      Applicant: Iulian Andrei Nisipeanu
   
      Defendants: Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Targu-Cărbunești, Administrația Fondului pentru Mediu
   
      Re:
   
   Reference for a preliminary ruling — Tribunalul Gorj — Registration of second-hand vehicles previously registered in other Member States — Pollution tax on motor vehicles upon first registration in a Member State — Classification of the criterion of ‘date of first registration’ — Whether the national legislation is compatible with Article 110 TFEU — Whether exemption from payment of the tax, introduced for certain categories of vehicle, is lawful — Possible application of the ‘polluter pays’ principle
   
      Operative part of the judgment
   
   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.
   
      (1)  OJ C 234, 28.8.2010.