CELEX: 62010CO0336
Language: en
Date: 2011-04-08 00:00:00
Title: Order of the Court (Fifth Chamber) of 8 April 2011. # Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Victor Vinel Ijac. # Reference for a preliminary ruling: Curtea de Apel Craiova - 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. # Case C-336/10.

Order of the Court (Fifth Chamber) of 8 April 2011 – Administraţia Finanţelor Publice a Minicipiului Târgu-Jiu et Administraţia
            Fondului pentru Mediu v Ijac
      (Case C-336/10)
      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 17-18,
         operative part)
      
      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 particular Member State – Whether
                  national legislation is compatible with Article 110 TFEU.
               
            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.