CELEX: 62010CO0136
Language: en
Date: 2011-04-08 00:00:00
Title: Order of the Court (Fifth Chamber) of 8 April 2011. # Daniel Ionel Obreja v Ministerul Economiei şi Finanţelor and Direcţia Generală a Finanţelor Publice a judeţului Mureş (C-136/1O) and Ministerul Economiei şi Finanţelor and Others v SC Darmi SRL (C-178/10). # References for a preliminary ruling: Curtea de Apel Târgu-Mureş - Romania. # First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles. # Joined cases C-136/10 and C-178/10.

Order of the Court (Fifth Chamber) of 8 April 2011 – Obreja v Ministerul Economiei şi Finanţelor and Direcţia Generală a Finanţelor
            Publice a judeţului Mureş and Ministerul Economiei şi Finanţelor and Others v Darmi
      (Joined Cases C-136/10 and C-178/10)
      First subparagraph of Article 104(3) of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied upon first registration of motor vehicles
      Tax provisions – Internal taxation – Pollution tax imposed on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 20-25,
         operative part)
      
      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
      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.