CELEX: 62010CB0336
Language: en
Date: 2011-04-08 00:00:00
Title: Case C-336/10: Order of the Court (Fifth Chamber) of 8 April 2011 (reference for a preliminary ruling from the Curtea de Apel Craiova (Romania)) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Victor Vinel Ijac (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)

16.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/8
            
         Order of the Court (Fifth Chamber) of 8 April 2011 (reference for a preliminary ruling from the Curtea de Apel Craiova (Romania)) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Victor Vinel Ijac
   (Case C-336/10) (1)
   
   (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)
   2011/C 211/13
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Craiova
   
      Parties to the main proceedings
   
   
      Applicant: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu
   
      Defendant: Victor Vinel Ijac
   
      Re:
   
   Reference for a preliminary ruling — Curtea de Apel Craiova — 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 Article 110 TFEU
   
      Operative part of the order
   
   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 274, 9.10.2010.