CELEX: 62010CB0573
Language: en
Date: 2011-07-13 00:00:00
Title: Case C-573/10: Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Bacău — Romania) — Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău v Lilia Druțu (Article 104(3), first indent of the Rules of Procedure — Internal taxation — Article 110 TFEU — Introduction of a pollution tax on first registration of motor vehicles)

22.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 311/15
            
         Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Bacău — Romania) — Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău v Lilia Druțu
   (Case C-573/10) (1)
   
   (Article 104(3), first indent of the Rules of Procedure - Internal taxation - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles)
   2011/C 311/23
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Bacău
   
      Parties to the main proceedings
   
   
      Applicants: Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău
   
      Defendant: Lilia Druțu
   
      Re:
   
   Reference for a preliminary ruling — Curtea de Appel Bacău Comercială, Contencios Administrativ și Fiscal — Registration of second-hand vehicles previously registered in other Member States — Environmental tax on motor vehicles on first registration in a Member State — Compatibility of national legislation with Article 110 TFEU — Discrimination compared with second-hand vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration
   
      Operative part of the order
   
   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.
   
      (1)  OJ C 46, 12.2.2011.