CELEX: 62010CO0438
Language: en
Date: 2011-07-13 00:00:00
Title: Order of the Court (Fifth Chamber) of 13 July 2011.#Direcţia Generală a Finanţelor Publice Bacău and Administraţia Finanţelor Publice Bacău v Lilia Druţu.#Reference for a preliminary ruling: Curtea de Apel Bacău - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-438/10.

Order of the Court (Fifth Chamber) of 13 July 2011 – Direcția Generală a Finanțelor Publice Bacău and Administrația Finanțelor
            Publice Bacău v Druțu
      (Case C-438/10)
      Article 104(3), first indent of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied on first registration of motor vehicles
      Tax provisions – Internal taxation – Pollution tax levied on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 20-22,
         operative part)
      
      Re: 
      
         
               Reference for a preliminary ruling – Curtea de Appel Bacău Comercială, Contencios Administrativ şi 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 in relation to second-hand
                  vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration.
               
            Operative part
      Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles
         on their first registration in that Member State if that tax is arranged in such a way as to discourage the putting into circulation
         in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand
         vehicles of the same age and condition on the domestic market.